2008 (7) TMI 148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he activity carried out by the appellants does not fall within the category of “Technical Inspection and Certification Service”. The subsequent amendment brought in the Finance Act is prospective effect. Hence the stay application is allowed - ST/139/2008 - 682/2008 - Dated:- 23-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K.S. Ravi Shankar, Advocate, for th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the partially developed software is carried out by the appellants. The two activities though go hand in hand are carried out by two entities. The only activity of the appellant is to test the software coding for its functional efficiency/discrepancies. The appellant is hence not engaged in developing the software but only providing necessary inputs during the course of software development carrie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... quently amended and retrospective effect of this category has been brought into prospectively. Therefore the judgment of Stag Software Pvt. Ltd. case supra applies to the facts of the case. 3. The learned SDR defends the impugned order and submits that the facts are distinguishable from the case law as pointed out and extracted from the Cross Objection. She submits that the revenue implica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X