2009 (11) TMI 336

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..... Respondent. [Order per: B.S.V. Murthy, Member (T)]. - In the stay application, Revenue has requested for stay the operation of Commissioner (Appeals) order wherein she has held that services of testing software or auditing software pro vided by the respondents is not liable to Service tax. The objection of the department is that Commissioner (Appeals) has held that services are not liable to tax .....

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..... d 10, which are reproduced below: "9. I find that the appellants are admittedly providing taxable services falling within the ambit of service category defined as taxable service under Section 65 of the Act. Computer software engineers apply the principles and techniques of computer science, engineering and mathematical analysis to the design, development, testing and evaluation of the software .....

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..... 5(l05)(g) of the Act which read as "to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hard ware engineering but excluding the d computer software engineering The reading of the Notification and definition of the taxable service in relation to consulting engine .....

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