2011 (4) TMI 1105

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..... : Ravi Malimath, J.]. - This appeal is by the revenue being aggrieved by the order of the Tribunal which held that the testing and analysis of software is covered under Section 65(105)(zzi) of the Finance Act, 1994 with effect from 16-5-2008 and since the period in question is prior to 16-5-2008, the assessee's are not liable for payment of Service Tax. 2. The assessee had provided the se .....

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..... is of software which is covered under Section 65(105)(zzi). The Tribunal held that the services rendered by the assessee falls under the category of Technical Inspection and Certification Services and are covered under Section 65(105)(zzi) which came into effect from 16-5-2008. Hence, they are liable to tax from that day onwards and not prior to the said date. Aggrieved by the same, the present ap .....

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..... M/s. Mangalore Refineries and Petro Chemicals Limited, in CEA No. 6/2007 D.D. 1-9-2010 [2011 (270) E.L.T. 49 (Kar.)]. The appeal lies to the Apex Court under Section 35L, which alone has exclusive jurisdiction to decide the said question. 5. In that view of the matter, the appeal is rejected as not maintainable, reserving liberty to the Revenue to approach the Apex Court. 6. The High .....

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