2013 (10) TMI 1271

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..... of ejusdem generis, the transaction processing has to be considered along with the other terms used and when that is taken into account, translation work undertaken by the appellant cannot be covered by the definition - prima facie the demand was within normal period of limitation - the appellant is directed to deposit an amount of Rs.7,00,000 – upon such submission rest of the duty to be waived t .....

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..... hat from the definition, it can be seen that applying the principle of ejusdem generis, the transaction processing has to be considered along with the other terms used and when that is taken into account, translation work undertaken by the appellant cannot be covered by the definition. 3. The learned AR would submit that a similar issue had come up before this Tribunal in Appeal No.ST/1484/2012 .....

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