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TMI Blog2013 (10) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ware developed were not specified in the contract, we had taken a prima facie view that the contracts were for man power supply. The contract do not show any specific software developed or any such activity but only has placed general contracts which does not seem to reveal the actual state of affairs. This issue will be looked into in more detail at the time of final hearing of appeal. At this stage, prima facie we are not convinced by the argument of the applicant that the service rendered by them was in the nature of information technology service and not manpower supply service. - stay granted partly. X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was not classifiable as 'man power supply services'. In support of his argument, he drew the attention of the Bench to the scope of work as given in the three contracts one of which is reproduced below :- a) Participate in the development and deployment of ECS/ECS+ systems b) Involve in requirements gathering and Analyze and understand the requirements given by the business. c) Work on design activities and prepare functional specifications, tech design d) Code and deliver adhering to the framework. e) Perform unit testing for the implementations. f) Provide documentation on the functional and the technical details of modules involved in g) Provide production support for ECS/ECS+ application. 5. He further submits that the agreem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work undertaken by them, the activity could be classified only as 'information technology service' and could not be classified as 'man power supply service' and therefore the demand confirmed against them is not sustainable and the appeal should be admitted without any predeposit. 7. There is another demand of Rs.29 lakhs which is in relation to expenses reimbursed for travel expenses of their employees. He submits that this demand is also not maintainable because Rule 5 of the Service Tax Valuation Rules has been struck down by Hon. Delhi High Court in the case of Intercontinental Consultants and Technocrafts Pvt. Ltd. Vs Union of India -2013 (29) S.T.R. 9 (Del.). 8. There is yet another amount of Rs.8.39 lakhs which relates to service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of manpower supplied. He argues that just because the work that was done by the manpower deputed related to software development the activity could not be considered as case of providing service of software development. On the contrary the bills raised show it to be only cases of supply of man power. He relies on the decision of Future Focus Infotech India (P) Ltd. Vs CST Chennai - 2010 (18) STR 308 (Tri.) and Diksha Technologies Pvt. Ltd. Vs CCE Bangalore reported in 2011 (21) STR 614 (Tri.) and Chennai Bench Misc order dt. 8.1.2013 in the case of Summit Work Technologies Pvt. Ltd. Vs CST Chennai in Appeal ST/80/2011. 12. We have considered the submissions on both sides. We note that in the past in similar cases, wherever similar contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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