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TMI Blog2008 (1) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... hri T.K. Jayaraman, Member (T) [Order Per Shri T.K. Jayaraman, Member].-1. This appeal has been filed against the Order-in-Original No 33/2007 dated 08.03.2007 passed by the Commissioner of Service Tax, Bangalore. 2. The appellant company is engaged in software development and other software services, more importantly, testing of software during its development. Further, the appellant undertakes training customers in software. Revenue proceeded against the appellant on the ground that the testing of software is liable to Service Tax under the category of Technical Inspection Certification Service as defined in Section 65(108) of the Finance Act. It was also alleged that the appellant was rendering training services, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d urged that the software engineering is always exempted from Service Tax. He said prior to 10.09.2004, the activity was exempted under Notification No. 4/99-ST. Presently also, even by definition, the software engineering is exempted in terms of the definition given in Section 65 of the Act particularly under definition of taxable service in Section 65(105) of the Act. The Original Authority, in his order, has relied on the Apex Court's decision in the case of Tata Consultancy Services Vs. State of Andhra Pradesh - 2004 (178) ELT 22(SC) which held that software is 'goods'. Since software is 'goods', after going through the definition of Technical Inspection Certification service in Section 65(108), which inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7) STR 700(Tri.-Kolkata) in support of their claim that during the relevant period, there was no liability to tax. It was also mentioned that the appellant had voluntarily paid the Service Tax of Rs. 4,68,039/- on the above service and had also duly registered under the Service tax category on the above services, for the applicable period. Hence, there cannot be any further demand of Service Tax on the above category. 5.2. The learned Advocate further urged that the demands are time barred because there is no evidence that the appellant had evaded duty by suppressing facts. He pointed out that there was no certainty and clarity in the Service Tax law relating to software services. The Tribunal and Courts at various stages have taken di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certification Service is not correct. The same is liable to be set aside. 7.1. As regards the computer training, it is very clear that the computer training was exempted under Commercial Coaching or Training between 10.09.2004 to15.06.2005 and we clearly see that the same was made taxable only from 15.06.2005 onwards by virtue of amendment by Notification No.19/2005-ST dated 07.06.2005. The appellants have stated that w.e.f. 15.06.2005, they had paid the Service Tax and they had already got registered under the category of Commercial Training or Coaching. Therefore, for the period during which they were exempted, Service Tax cannot be demanded. Moreover, we also appreciate that there is no ground for invoking the longer period in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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