9911796707
TMI Blog2008 (7) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... osed on such software – contention that even if such software can be considered as import of service, at the material time the recipient of such service were not liable to pay Service tax – issue is not free from doubts – stay granted - ST/75-76/2008 - S-567-568/KOL/2008 - Dated:- 7-7-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) S/Shri D.K. Acharya and O.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. He argues that such software can neither be considered to be service nor any Service tax can be imposed on such software. He also argues that even if such software can be considered as import of service, at the material time the recipient of such service were not liable to pay Service tax, since the law was amended subsequently with effect from 18-4-06 creating a liability on the recipients ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ROM and is subsequently integrated as a component of the Public Address System and Home Automation System manufactured by the Appellants. The import being in the digital form, its classification as goods or services is not free from doubt. (ii) Even if the impugned import is considered to be import of service, there was no liability on the Appellants to pay the Service tax in view of the amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Service Tax Statute also prima facie appears to have been passed without having the necessary jurisdiction. 5. In view of our prima facie finding as above, we waive the requirement of pre-deposit during pendency of the Appeals. Since the Stay Order has been passed on the three prima facie considerations as stated above, we have not gone into the question of limitation which can be tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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