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TMI Blog2017 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... al Order No. 70396/2017 - Dated:- 18-4-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 71/Commissioner/Noida/2013-14 dated 26/03/2014 passed by Commissioner of Customs, Central Excise Service Tax, Noida. 2. Brief facts of the case are that the appellants were engaged in re-sale of licensed information technology software which was originally owned by Microsoft Regional Sales Corporation, Singapore. With effect from 16/05/2008 Information Technology Software Services (ITSS) were subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es with software assurances which were sold under invoices issued by HCL prior to 16/05/2008, but remained valid even after 16/05/2008, shall attract Service Tax on pro-rata basis, on that part of value of services which were provided or to be provided on or after 16/05/2008. As the contract for software product license with softwar assurance remains valid for the prospective period beyond 16/05/2008, it is obvious that the service of software license with software assurance was to be provided by HCL to its customers throughout the term of the contract i.e. prospective period beyond 16/05/2008. Thus, it appears that consideration received in advance by HCL from its clients towards sale and distribution of electronically downloaded software ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Commissioner of Service Tax, Delhi-III Versus Denso Haryana P. Ltd. reported at 2016 (42) S.T.R. 754 (Tri.-Delhi). He has submitted that in the said case there was an agreement for transfer of technology from Japan to M/s Denso Haryana P. Ltd. through agreement dated 20th June, 2002 and that the said transfer of technology was covered by Intellectual Property Right Services which were subjected to levy of Service Tax with effect from 10/09/2004 and the point for determination in the said case was where services rendered under IPR Service where the contract was entered into in the year 2002 and part of the Services rendered was after 10/09/2004 and in such situation whether the part of the service rendered after 10/09/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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