2010 (7) TMI 389

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..... pellant. Shri Mahesh Rustogi, DR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The applicants are registered under 'Business Auxiliary Service' and 'Maintenance & Repair Service'. From16-5-2008onwards, they started paying Service tax under the category of Information Technology Software Service' which was introduced from16-5-2008. The applicants are also engaged in designing a .....

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..... e, demand is not sustainable. 3. Considering the submissions made by the learned Advocate, we find that the applicants have started paying Service tax on the activity undertaken by them w.e.f. 16-5-2008 and the issue pertains to the classification of service under he head of 'Scientific or Technical Consultancy Service', prima facie, the applicants has made out strong case in their favour. A .....

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