2016 (4) TMI 409

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..... y were no service at all. Further, such a contention has never been raised by appellant before the Tribunal. - Decided against the revenue - CEA No. 5/2016 - - - Dated:- 9-3-2016 - Jayant Patel And B. V. Nagarathna, JJ. For the Petitioner : Sri Jeevan J Neeralgi, Adv JUDGMENT The present appeal is directed against the order dated 12.6.2015 passed by the Tribunal in exercise of app .....

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..... Tribunal and hence, this Court may interfere. 4. It is true that, with effect from 16.5.2008, clause (zzzze) under Section 65 (105) such services in relation to information technology software are made as taxable but, thereby it is not possible to accept the contention that, they were no service at all. Further, such a contention has never been raised by appellant before the Tribunal. 5. In .....

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