2018 (4) TMI 537

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the demand on the same under the category of Information Technology Software Services has been correctly made. There was no attempt on the part of the Appellant to suppress the facts of services in question - the demand raised by invoking extended period is not sustainable. Appeal allowed in part. - Appeal No. ST/86458/2014 - ORDER NO A/85701/2018 - Dated:- 21-3-2018 - Hon ble Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upport service at their end viz. customer training, screen development and online support. The demand was confirmed by the adjudicating authority and later upheld by the Appellate Commissioner. Hence the present appeal. 2. Shri Sachin Chitnis, Ld. Advocate appearing for the Appellant submits that the demand is not sustainable as they are selling goods to their customer at 25% to 30% margin. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r extending necessary after sales technical support service at their end viz customer training, screen development and online support . This communication of the Appellant have nowhere denied by the Appellant. It is not the issue that the revenue is demanding service tax on sale of software. The demand is on services rendered by the Appellant post sales and the demand on the same under the categor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X