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TMI Blog2014 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... any excisability of the product is highly debatable. Therefore, for the present purpose, we hold that the appellant has not made out any prima facie case on merits against whatever service tax and education cesses were demanded on the value of IT software transferred to their clients electronically. Adverting to the plea of limitation, we find that the appellant declared their activities to the department, admittedly, only in May 2009. Prior to that date, there was no disclosure of the activities to the department even though the appellant was bound to be aware of at least one stream of their activity having been covered under Section 65(105)(zzzze) of the Finance Act, 1994 - Conditional stay granted. - Appeal No. ST/1628/2012 - MISC. ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th intent to evade payment of service tax. The learned Additional Commissioner (AR) points out that, in any case, there was suppression of facts by the party till they made the above declaration. 2. We have carefully considered the entire gamut of arguments. The subject matter of the impugned demand is IT software which, in one stream, was transferred by the appellant to their customers through internet to enable the latter to download the same and use it for their purposes under specific licence granted in this behalf and, in another stream, recorded in compact discs (CDs) and sold off the shelf to customers. For the present purpose, our focus is on the IT software provided by the appellant to their customers through internet electronica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cussion, in our view, the appellant should pre-deposit an amount of around Rs.25 lakhs. At this stage, the learned counsel for the appellant offers a pre-deposit of Rs.20 lakhs which, in the circumstances of this case, appears to be a fair proposition. Accordingly, we direct the appellant to pre-deposit the offered amount of Rs. 20,00,000/- (Rupees Twenty Lakhs Only) within four weeks from today and report compliance to Deputy Registrar on 2.4.2013. Deputy Registrar to report on 9.4.2013. Subject to due compliance, there shall be waiver and stay in respect of the penalties imposed on them and the balance amount of service tax and education cesses and interest thereon. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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