TMI Blog2019 (7) TMI 1699X X X X Extracts X X X X X X X X Extracts X X X X ..... elopment of Maths Items clones is a part of the Software which is developed by the appellant. In this particular Software, it is outsourced from the service provider, since this particular Development of Maths Items is used in the development of the final package Software by the appellant, it is directly used in the output service, therefore, there is no doubt that the service of Development o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER The issue involved is that whether the appellant being a Software Developer of Education Software is entitled for the refund in respect of services namely Development of Maths Items Clones and Psychological Services used for export of output service. 2. Shri J.N. Bhagat, Ld. Counsel appearing on behalf of the appellant submits that both the services are directly used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the attrition ratio as there is a huge attrition ratio in the Software Company. 3. Shri G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He placed reliance on the decision of this Tribunal in the case of Adani Enterprises Ltd., Final Order No. A/10429/2019, dated 12-3-2019 [2019 (27) G.S.T.L. 209 (Tri.- Ahmd.)]. 4. Heard bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntributed in the overall performance of output service i.e. Development of Software. Therefore, both the services are directly used for providing the output services. The decision cited by the Ld. AR having entirely different facts, the ratio of the same is not applicable. 5. As per my above discussion, the impugned order is set aside. Appeal is allowed. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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