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TMI Blog2018 (3) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... the software template into which the date is to be entered. Under the circumstances, the appellant was entertaining a bonafide belief that the activities will not fall under the activity of business support service. Further, the demand has been raised for the period immediately after the category of business support service was introduced into the statute books. Consequently, the Revenue is not justified in raising the demand by invoking the suppression clause under Section 73. Hence, the demand of Service Tax is to be restricted to that falling within the normal time limit. Demand for normal period upheld - Adjudicating Authority is directed to re-quantify the demand - appeal allowed in part by way of remand. - Service Tax Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaken involved both the development of the software as above, as well as the data entry. He submitted that the entire activity is liable to be classified under information technology software. The Service tax liability on such IT Software was introduced only w.e.f. 16.05.2008, when the new category of Section 65(105)(zzzze) was introduced. Accordingly, he submitted that the Revenue was not justified in charging Service Tax on the activities under business support services for the disputed period. 3. Shri Sanjay Jain, ld. D.R. who appeared for Revenue reiterated the orders passed by the lower authorities. He argued that the invoices raised by the appellant referred only to the feeding of applications and there is no reference to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of business support service during the relevant period is reproduced below for ready reference:- The definition of Business support services as stated in Section 65(105) (zzzq) is reproduced as below:- Support services of business and commerce means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management service, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed under the definition of business support services. From the reply submitted by the appellant and the arguments advanced before us, we are led to believe that the appellant was under bonafide belief that the activities will be covered under the category of information technology software inasmuch as, the appellant was also required to develop the software template into which the date is to be entered. Under the circumstances, we are of the view that the appellant was entertaining a bonafide belief that the activities will not fall under the activity of business support service. Further, we see that the demand has been raised for the period immediately after the category of business support service was introduced into the statute books ..... X X X X Extracts X X X X X X X X Extracts X X X X
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