2008 (8) TMI 240

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..... additional software, activation charges are levied by appellants - such service come in the category of business auxiliary service w.e.f. 10-9-2004 - appellants have not been able to make out a prima facie case – stay is granted partly - ST/55/2008 - S/935/2008-WZB/AHD - Dated:- 26-8-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri R. Santhanam, Advocate, for t .....

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..... are provided by the overseas supplier. It is the submission of the learned Advocate that they are not providing any separate service for activation of software and in fact, they are only acting as a dealer or distributor of the equipment supplied by their principal situated abroad. Basically, they are engaged only on sales and it may be seen from the contract that they had also paid sales tax on .....

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..... her no financial difficulty has also been pleaded. Details of the nature of services rendered and its liability will be considered at the time of final hearing and in the meanwhile, the appellants are directed to deposit an amount of Rs. 50 lakhs (rupees fifty lakhs) within a period of ten weeks and report compliance on 24-11-2008. Subject to deposit of the above amount, pre-deposit of the balance .....

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