2013 (12) TMI 374

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..... appellant to foreign based service provider under the category of “SAP and IT Support Services” is sought to be treated as payment towards ‘Management Consultancy Services’, which is prima facie incorrect. Therefore, we hold that the applicant had made out a case for full waiver of the dues as per the impugned order - Stay granted.
Shri P.G. Chacko and M. Veeraiyan, JJ. Shri Harish Bindumadha .....

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..... e Tax on amounts paid as SAP Licence Fee under the category 'Information Technology Services'. The Department has chosen to treat amount paid by them to the foreign based service provider under the category of "SAP and IT Support Services" amounting to Rs. 5,06,03,239/- incurred during the year ending 31-3-2009 as expenses towards payment for Management Consultancy Services. These expenses relate .....

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..... T Support Services" is sought to be treated as payment towards 'Management Consultancy Services', which is prima facie incorrect. Therefore, we hold that the applicant had made out a case for full waiver of the dues as per the impugned order. 6. In view of the above, we waive pre-deposit of dues as per the impugned order and stay recovery thereof till the disposal of the appeal. (Pronounced .....

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