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TMI Blog2008 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 65 (105) (zzi) with effect from 16.5.2008. In the present case, the period is prior to that. Further it is seen that ‘testing and analysis of IT Software’ has been specifically included under ‘Technical Testing and Analysis Services’ only with effect from 16.5.2008 – appeal is allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 with interest under Section 75 of the Act. Penalty of Rs. 2,50,00,000/-has been imposed under Section 78 of the Act, apart from penalty of Rs. 200/- for every day during which the failure to make payment under Section 76 and Rs. 1,000/- under Section 77 of the Act. The appellants are aggrieved over the impugned order. 4. The learned Advocate urged that the Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said decision is reproduced herein below: "7. On a very careful consideration of the entire issue, we find that software engineering itself is completely exempt from Service Tax at all times even at present. When Software engineering itself is not liable to tax, software testing, which is an integral part for such development, cannot be brought under tax net in the guise of Technical Inspect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at. Further it is seen that 'testing and analysis of IT Software' has been specifically included under 'Technical Testing and Analysis Services' only with effect from 16.5.2008. In these circumstances, we set aside the impugned order and allow the appeal with consequential relief.
(Operative portion of the order has been pronounced in the Court on completion of hearing on 23.12.2008) X X X X Extracts X X X X X X X X Extracts X X X X
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