2004 (12) TMI 544

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..... stava, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 19,13,375/- and equivalent amount of personal penalty imposed under the provisions of Section 11AC of the Central Excise Act, 1944. 2.The short dispute involved in the present appeal is as to whether the softwa .....

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..... ot themselves registered with the Central Excise as Service tax assessee in the category of Consulting Engineers and are paying Service Tax on the said activity of researching and providing software to the customers. It is the appellant s contention that the same returns cannot be taxed two times. 3.We find sufficient force in the above contention of the ld. Advocate and, as such, we are of the .....

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