9911796707
TMI Blog2014 (5) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. We have gone through a copy of the agreement which is on record whereby the applicants are undertaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for waiver of pre-deposit of Service Tax of Rs. 5,39,06,150/-, interest and penalty. 3. The demand is for the period 18-4-2006 to 16-5-2008 on the ground that the applicant is providing business auxiliary service which is liable to Service Tax. 4. The contention of the applicant is that the applicants are providing Information Technology Service which became taxable from 16-5-2008 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower authority and submitted that the applicants are providing customer care service. Therefore, they are liable to Service Tax as provided under the business auxiliary service. 6. We find that with effect from 16-5-2008, Information Technology Service became taxable under the Finance Act. As per the definition of Information Technology Services provided under Section 65(53a) means any represen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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