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The Commissioner of Service Tax Versus M/s. Seed Infotech Ltd.

2017 (4) TMI 861 - BOMBAY HIGH COURT

Computer training services - Held that: - the Tribunal held that in the facts and circumstances, the demand within the limitation and normal period deserves to be confirmed. The demand beyond the normal period cannot be confirmed and no suppression i .....

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e tax with effect from 16th June, 2005 under that category. - Intellectual property service - Business support service - Held that: - the respondent assessee has the property rights over a software, which was allowed to be used by their clients. .....

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015 - Dated:- 3-4-2017 - S. C. Dharmadhikari And Prakash D. Naik, JJ. Ms. P.S. Cardozo a/w. Mr. Sham V. Walve, Advocate for the Appellant Mr. M. H. Patil a/w. Ms. Padmavati Patil, Advocate for the Respondent ORDER P. C. This Appeal has been brought b .....

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rest and penalty under Section 78 of the Finance Act, 1994. 4 As far as computer training services are concerned, in paragraph 3 of the impugned order, the Tribunal traces the history of how that service was brought within the net of the tax. The App .....

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04. The assessee, therefore, was of the opinion that it is entitled to avail the benefit of these notifications. 5 The period for which the show-cause notice was issued is from 1st November, 2004 to 30th September, 2007. The show cause notice is date .....

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ve notifications and exempting the service tax, so also a communication from the assessee dated 31st December, 2004, the Tribunal held that in the facts and circumstances, the demand within the limitation and normal period deserves to be confirmed. T .....

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tware companies when required. The law was amended and it is only from 16th June, 2005 that manpower recruitment or supply to third parties is brought within the net of the tax. As a factual matter, the assessee was providing services of such employe .....

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en reduced. 7 As far as the third service, namely, the intellectual property service and business support service is concerned, the Tribunal held that intellectual property service became a taxable service from 10th September, 2004. The Tribunal foun .....

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