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TMI Blog2019 (4) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest seems to be correct for the simple reason that appellant herein had supplied the canned software to M/s Reliance Capital Ltd for commercial exploitation - there is no hesitation to uphold the tax so raised as the definition of category ‘Information Technology Software Services’ as per the provisions of Sec.65(105)(zzzze) would cover the canned software sold by the appellant - the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Subba Rao, Member (Technical) Shri B. Venugopal, Advocate for the Appellant. Shri V.R. Pavan Kumar, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran. 1. This appeal is directed against Order-in-Appeal No. 12/2011 (H-II) S.Tax dated 31.01.2011. 2. Heard both sides and perused the records. 3. Appellant herein is a manufacturer of canned software a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was preferred before the first appellate authority who, remanded the matter back to the adjudicating authority to re-quantify the amounts. In the remand proceedings the adjudicating authority confirmed the demand of service tax only on the amount/ value of the services rendered to M/s Reliance Capital Ltd along with interest and imposed penalties. Aggrieved by such an order, an appeal was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of penalty. 5. Learned departmental representative, on the other hand, submits that the issue is now squarely settled by the judgment of the Infotech Software Dealers Association (supra). As regards penalty it is his submission that penalty should be imposed as this value was not shown to the returns filed by them which amounts to attracting sec.77. 6. On careful consideration of the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue on 24.08.2010 on which day the canned software was considered as service falling under category of Information Technology Software Services . Appellant may have entertained a bonafide belief that tax is not payable, can be a justifiable reason, for non discharge of service tax liability. Invoking the provisions of Sec.80 of the Finance Act, 1994, we hold that the penalty imposed by the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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