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TMI Blog2015 (1) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... rm ‘support service’ under Section 65(104c) of the said Act - Held that:- From the agreement it appears that the assessee is developing and supplying contents used by the telecommunication industry for value added services. The above mentioned activities squarely fall within the definition of “Development and Supply of Content” services and the assessee has rightly classified his service. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc. Order Nos. 26074-26075/2013 - Dated:- 29-5-2013 - Shri D.N. Panda, Member (J) and B.S.V. Murthy, Member (T) None, for the Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER None present for the appellant. The miscellaneous application for early hearing of the appeal and stay application are listed today. From the absence of the appellant, it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the telecommunication industry for value added services. The above mentioned activities squarely fall within the definition of Development and Supply of Content services and the assessee has rightly classified his service. In view of the fact that the said service is taxable under Development and Supply of Content service the explanation given by the Ministry in DOF No. 334/1/2007-TRU, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 30 lakhs (Rupees thirty lakhs only) as against service tax demand of ₹ 52,20,080/- within four weeks from the date of receipt of this order and report compliance on 17-7-2012. 5. We have passed this order in the absence of the appellant, but following the ratio laid down by Apex Court in the case of Benara Valves Ltd. v. CCE [2008 (12) S.T.R. 104 (S.C.) = 2006 (204) E.L.T. 513 (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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