TMI Blog2015 (4) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ee had billed the service recipient i.e. Financial Technology India Pvt. Ltd, Netfinex.Com India Ltd. and Multi Commodity Exchange of India. The invoices clearly indicate that the said consultation services are provided towards software and system development charges. It is on record as noted by the first appellate authority that the service of Design and Development of Computer Software rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : Shri A.B. Kulgod Asst. Commissioner (A.R.) For the Respondent : Shri Jayesh Valia, Parnter ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal No. PK/96/2008 dated 30.06.2008. Appellant/assessee is in appeal against the impugned order for confirming the demand of service tax liability. Revenue is in appeal for non-imposition of interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity that the services rendered by them are towards the development of software and system analysis for internet based trading services. These services are not covered under the Management Consultancy Services and benefit of exemption was available. Both the lower authorities did not agree with the contentions of the appellant/assessee. We called for the records and checked the invoices under whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their favour. 4. In view of the foregoing, we hold that the services rendered by the appellant/assesssee during the period in question will fall under the Consulting Engineers Services with exemption from the payment of service tax liability. The appeal filed by the appellant/assessee is allowed with consequential relief, if any. Appeal filed by the Revenue is rejected as we have held in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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