9911796707
TMI Blog2014 (3) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.12.2012 whereas order-in-original is dated 03.11.2012. Obviously the chartered accountant’s certificate was not available to the Commissioner and he was handicapped. The submission that maintenance of software was not liable to service tax till 16.05.2008 has also not been dealt with. Similarly the submission that services rendered to SEZ are not liable to service tax has not been taken into account on the ground that the chartered accountant’s certificate was not sufficiently detailed or did not give necessary details. The matter is remanded to the original adjudicating authority for fresh consideration of all the issues - the Commissioner is directed to deal with all the submissions that are made - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... India & others [2013-TIOL-908-HC-DEL-ST] and Bhayana Builders and others V. CST, New Delhi [2013-TIOL-1331-CESTAT-DEL-LB]. It was also submitted that maintenance of software is not liable to service tax prior to 16.05.2008 and decision in the case of SAP India Pvt. Ltd. vs. CCE, Bangalore - [2010-TIOL-CESTAT-BANG.] was relied upon. It was also submitted that the Board's Circular No. 81/2/2005 relied upon by the Revenue has been struck down. We find that none of these submissions have been considered in detail by the original adjudicating authority. The figures submitted have not been accepted on the ground that the appellants did not furnish chartered accountant's certificate which they had promised to furnish. We find that the chartered ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in three types of activities. The first one is resale of software. In this case the appellants receive orders from the customers which are executed by them after purchasing the same from foreign principal. It was submitted that contrary to the observations made by the Commissioner in the impugned order, the appellant is not acting as a dealer or an authorized agent for any software purchaser or manufacturer abroad. The orders are received and after receiving the order, the product is obtained and supplied to the customer which in trading terms is back to back purchase and sale. Further it was also submitted that in the show-cause notice it was simply stated that appellant is engaged in purchase and sale of software and this amounts to of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
