TMI Blog2018 (4) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... of Information Technology Software was specifically brought under the category with effect from 16.05.2008, there is no justifiable reason to uphold the demand. Appeal allowed - decided in favor of appellant. - ST/00323/2010 - Final Order No. 43459/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwar Member (Judicial) and Shri B. Ravichandran, Member (Technical) For the Appellant : Ms. Lynd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tains to the prior period is not sustainable. 3. We find that the issue is no more res integra . The Tribunal in the case of M/s. Relq Software Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported in 2009 (14) S.T.R.700 (Tri. -Bang.) has dealt with an identical issue and has categorically held that Testing and Analysis of Software was not a taxable service prior to 16.05.2008. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
