2014 (12) TMI 786

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..... which is before us where software has been provided after loading on physical media, is not covered. Therefore appellant has made out prima facie case for waiver on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted - Stay granted. - ST/3527/2012-DB - Misc. Order No. 20378/2014 - Dated:- 19-2-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, .....

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..... ts that according to the definition of ITSS, clause (vi) of Section 65(105)(zzzze), the services provided to any person by any other person in relation to information technology software services including providing the right to use information technology software supplied electronically only is covered by the definition and therefore when software is supplied in CD for or any electronic media is .....

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..... ich is before us where software has been provided after loading on physical media, is not covered. Therefore appellant has made out prima facie case for waiver on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted. This appeal may be listed along with appeal ST/3526/2012 for final hearing. (Order dictated and pronounced in open Court) - - TaxT .....

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