TMI Blog2013 (10) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... on keys - Held that:- The sample invoices provides which shows that the software was sold in the form of CD only and they were back-to-back orders and the software were purchased and the same was sold - Further VAT was also discharged on such transactions - the entire demand was barred by limitation since whole amount demanded was by invoking extended period only - Ongoing through the records, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted period through internet and the same is activated through activation keys. However, the learned counsel submits that this is contrary to the facts. In respect of such transactions, the appellants have already discharged service tax and in respect of the cases where service tax has been demanded, he draws our attention to the sample invoices provides which shows that the software was sold in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the records, we find that the claims made by the learned counsel that what has taken place is the sale of software only and therefore the least that can be said is extended period could not have been invoked appears to be correct. In view of these observations, we consider that appellant has made out a prima facie case for pre-deposit and stay. Accordingly, there shall be waiver of pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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