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TMI Blog2008 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr Counsel and J. Shankar Raman, Advocate, for the Appellant. Shri T.C. Rajadas, SDR,for the Respondent. [Order per: P.G. Chacko, Member (J)]. -1. In the impugned order, learned Commissioner has demanded service tax of over Rs. 1.05 crores from the appellants in respect of two services viz. 'Manpower Recruitment or Supply Agency's Service' and Technical Testing and Analysis Services, for the periods 16-6-2005 to 01-3-2006 and 31-7-2003 to 31-3-2006 respectively, in adjudication of a show-cause notice dated 2-2-2007, by invoking the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994. He has also appropriated an amount of Rs. 5 lakhs already paid by the assessee, towards the said demand. He ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is amounting to over Rs. 10 lakhs. 3. The case of the Revenue in relation to the main service is that software are 'goods' for the purpose of levy of service tax with effect from 1-7-2003 in terms of the Apex Court's judgment in the case of M/s. Tata Consultancy Services v. state of Andhra Pradesh [2004] (178) E.L.T. 22 (S.C.)] and in terms of Board's Circular No. 81/2/2005-S.T., dated 7-10-2005 and, therefore, Service tax requires to be paid by the assessee from the said date in respect of the aforesaid activity of 'Technical Testing and Analysis' as defined under Section 65 (106) of the Finance Act, 1994. The case of the assessee is that, for the material to be "goods" it should have been made and readied for marketing as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no suppression during such period also. In respect of the demand in the category of 'Manpower Recruitment or Supply Agency's service', it is submitted that the supply of manpower was incidental to the aforesaid activity and also that the assessee was not a 'Manpower Recruitment or Supply Agency' as defined under Section 65 of the Finance Act, 1994. In respect of the testing and analysis service relating to computer software, learned counsel has also relied on CBEC's letter No. 334/1/2007- TRU dated 28-2-2007 containing a clarification on "management, maintenance or repair services". In that letter, it was noted that development of computer software continued to be not leviable to service tax being an Information Technology Service. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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