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TMI Blog2014 (11) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... e of which have not even been placed before us at this stage. It cannot be said that appellants have made out prima facie case in their favour since the work undertaken by them includes study of work done by local self-Government organizations, computerization thereof, customization of the software, implementation, training, etc., which would definitely can be considered as relatable to management activity of the Government. Therefore, we consider that if the appellant deposits 20% of the service tax demanded that would be sufficient for hearing the appeal. - Partial stay granted. - ST/4/2012-DB - MISC ORDER No.22047/2014 - Dated:- 13-8-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. Manoj Pillai, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deliverable * Supply, installation, networking, support, maintenance, provision of upgrades of off-the-shelf software and hardware including computers, peripherals and other required equipment. * Installation and support of software application developed by Information Kerala Mission. * Delivery in computer fundamentals, Information Kerala Mission applications, systems administration and database administration. * Handholding at the local body level, providing application support and managing help desks in 14 district centres as well as integrate with the central helpdesk at the State level. * Support to be provided by the agency in conformance with predefined service level matrix. * Technical management of entry of past ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to exist. They are management, organization, rendering advice, consultancy or technical assistance and principal client relationship. He submits that all these elements are present in this case. He also draws our attention to paragraph 37 and 38 of the impugned order wherein the Commissioner has considered this issue. He submits that the appellant has launched extensive computerized programme with focus on the working of LSGs through development of custom-made software applications, providing orientation to private partners and training, etc. He also submits that Commissioner has taken a view even though there are several components of the activities and some of the activities may come under other categories of service, in this case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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