2014 (9) TMI 412

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..... nt : D Nagvenkar, Addl. Commissioner (A.R.) JUDGEMENT Per: P R Chandrasekharan: The appeal and say petition are directed against Order-in-Original No. 56/ST-II/RS/2013 dated 25/09/2013 passed by the Commissioner of Service Tax - II, Mumbai. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 30,79,501/- along with interest thereon against th .....

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..... earned counsel submits that the appellant has been discharging service tax liability on the services received w.e.f. 16/05/2008 under 'Information Technology Services' and there is no dispute with regard to the classification adopted by the appellant from the said date. However, for the period prior to 16/05/2008, the Revenue seeks to classify the services under 'Management, Maintenance or Repair .....

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..... epair service'.              3.2. He also refers to the amendments made to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 wherein it has been specified that, in relation to the management, maintenance or repair service, if these were provided in relation to any goods or material or any immovable prop .....

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..... fied computer software for which the appellant pays consideration. It is not for maintenance or repair that the appellant is making payments but for the usage of the software. Only the mode of consideration for payment for the services rendered has been linked to the annual maintenance charges which Lear USA pays to various vendors. This does not mean that the payment is for maintenance of compute .....

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..... f levy as affirmed by the hon'ble apex Court in the case of Bombay Tyre International [ 1983 (14) ELT 1896 (SC)].Thus, the appellant has made out a strong prima facie case for grant of wavier of pre-deposit. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal. (Dictated in Court)
Cas .....

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