TMI Blog2008 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the Revenue on strength of Not. 7/04 & circulars 7/3/06 cannot be prima facie accepted - other demand under ‘technical inspection & certification services’ stands satisfied, albeit under protest - waiver of pre-deposit & stay granted - S/267/2007 - 70/2008 - Dated:- 28-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)]. -1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants, this activity fell within the ambit of information technology service coming within the category of 'business auxiliary services' and hence exempt from payment of service tax. On the other hand, according to the adjudicating authority, the above activity, which was performed under annual maintenance contracts, was in the nature of repairs and maintenance of software and hence taxable i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue on the strength of the Notification and the connected circulars cannot be prima facie accepted. On the other hand, the assessee's case is that information technology service, coming within the ambit of business auxiliary services, included maintenance of computer software or computerized data processing or system networking prior to 1-5-2006 and that, with the exclusion of such maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices etc., we have found prima facie case for the assessee in relation to the demand of service tax of over Rs. 1.95 crores. We note that, towards this demand, an amount of over Rs. 26.00 lakhs has been paid by the party. The other demand of Rs. 6,99,553/- in the category of 'technical inspection and certification services' stands satisfied, albeit under protest. In the circumstances, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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