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TMI Blog2014 (5) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ject. The other type agreements suggest that the service provided is of "Man-power Supply" service, which is evident from bills raised on man-month basis and also from the fact that the receiver of service was also a software developer which would imply that the applicant could not have been developing the software - Conditional stay granted. - ST/178/2012-DB - - - Dated:- 24-9-2013 - Pradip Kumar Das and Mathew John, JJ. For the Appellant : Mr. Ramabadran Raghavan, Adv. For the Respondent : Mr R Gurunathan, SDR JUDGEMENT Per: Mathew John: Applicant provides services in the field of Information and Technology. They are registered for payment of service tax under the category of Information Technology Service as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -05-08. So, the argument that such services could be classifiable under Man-power Supply Service , prior to that date is not a sound argument. He submits that the contract with each client had clear tasks and which they were doing on their own. They had the right to refuse such tasks assigned and the manner of doing the task was fully at the discretion of the applicant. In this regard, he showed the contract between applicant and M/s. GE Capital Corporation. He invited attention to clause 1.4, which specifies deliverables such as, software documentation, manual, training materials, reports scrutiny, progress reports etc., which clearly shows that this is not a contract of Man-Power Supply Service , for persons to work under the supervisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of both sides. 5. The issue whether the service of this type is one of Man-power Supply Service or Information Technology Service has to be examined with reference to each of the contracts. There are about 20 such contracts involved in this demand. On a preliminary scrutiny, we find both types of contracts. In one type the receiver of service were organisations like banks which hire services of others to develop software or certain modifications software and the agreement specified tasks for development of software and the billing also was in terms of the completed part of the development project. The other type agreements suggest that the service provided is of Man-power Supply service, which is evident from bills raised on ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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