2018 (4) TMI 1094

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..... of Information Technology Software was specifically brought under the category with effect from 16.05.2008, there is no justifiable reason to uphold the demand. Appeal allowed - decided in favor of appellant. - ST/00323/2010 - Final Order No. 43459/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwar Member (Judicial) and Shri B. Ravichandran, Member (Technical) For the Appellant : Ms. Lynd .....

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..... tains to the prior period is not sustainable. 3. We find that the issue is no more res integra . The Tribunal in the case of M/s. Relq Software Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore reported in 2009 (14) S.T.R.700 (Tri. -Bang.) has dealt with an identical issue and has categorically held that Testing and Analysis of Software was not a taxable service prior to 16.05.2008. The s .....

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