2015 (1) TMI 276

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..... ation Technology Software” is indicated as a commodity falling under Central Excise Tariff and by the deemed fiction of the Chapter Note and the Supplementary Note, the product becomes manufactured item. If that be so, discharge of Central Excise duty by the appellant itself would indicate that the appellant has correctly followed the law. Department’s contention that the appellant is liable to pa .....

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..... nfirmed as Service Tax liability with interest and penalties have been imposed on the ground that the appellant has not discharged the Service Tax liability under the category of Information Technology Software services. 3. Ld. counsel would submit that the appellant in this case, has manufactured customized software and has discharged the Central Excise duty as applicable under Chapter Heading .....

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..... e duty. As correctly pointed out by the ld. counsel, we find that under Chapter 8523 80 20, Information Technology Software is indicated as a commodity falling under Central Excise Tariff and by the deemed fiction of the Chapter Note and the Supplementary Note, the product becomes manufactured item. If that be so, discharge of Central Excise duty by the appellant itself would indicate that the a .....

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