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TMI Blog2010 (5) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... clients. A show-cause notice proposing recovery of service tax on technical testing and analysis services and on manpower supply services was issued. The notice also raised a demand of interest and proposed imposition of penalty. In the light of the decision of Stag Software Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore held that- software testing being an integral part thereof, was not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Section 65 (106) of the Finance Act, 1994, technical testing and analysis service was defined as 'any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or any immovable property'. Therefore, it appeared to the excise authorities that 'testing service' rendered by the appellants was liable to service tax w.e.f. 1.7.2003. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also raised a demand of interest and proposed imposition of penalty. The notice was adjudicated by the Commissioner who confirmed the demand as raised in the notice, together with interest, imposed penalty of an amount equal to the tax under Section 78, penalty of Rs.1000/- under Section 77 and penalty of Rs.100/- per day upto 18.4.06 and Rs.200/- per day from that date onwards, or 2% of the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in Cognizant Tech. Solutions (I) Pvt. Ltd. Vs Commissioner, LTU Chennai [2010 (18) STR 326]. 3) We note that Stag Software decision which has been upheld by the apex court by dismissal of Revenue's S.L.P reported in 2009 (16) STR J78 (SC), was delivered subsequent to the passing of the impugned order. The same is the case with the Cognizant Technology decision cited supra. The adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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