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TMI Blog2011 (8) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the agreement entered into between the applicant and the customers, but, prima facie, these activities have been carried out in the foreign countries - The evidences relied upon by the department do not, prima facie, show that these activities have been carried out in India and, therefore notwithstanding payment by the applicant to the Subsidiaries abroad, we do not see evidence of imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement, Maintenance or Repair services in respect of post-implementation services rendered to India based customers in relation to software products sold to the said customers. 3.1 The learned Chartered Accountant appearing for the applicant submits that the demand of Rs. 13.54 crores relates to activities undertaken by the Subsidiaries outside India, and that the said activities have been un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Information Technology Services. 3.2. Regarding the demand of Rs. 71 lakhs relating to services rendered to India based customers, he submits that the same also relates to Information Technology services and the same is not taxable prior to 16-5-2008. 3.3 He relies on the decision of the Tribunal in the case of SAP India Private Limited v. CCE, Bangalore-III reported in 2010-TIOL-156 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers. The activities undertaken by the Subsidiaries appear to be on behalf of the applicant in relation to the agreement entered into between the applicant and the customers, but, prima facie, these activities have been carried out in the foreign countries. The activities undertaken included fixing mistakes in the software during the implementation and also activities in the nature of improveme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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