9911796707
TMI Blog2008 (11) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal. That being the position, the appeal being devoid of any merit is hereby dismissed. - 63 of 2008 - - - Dated:- 25-11-2008 - Deepak Verma and K. Ramanna, JJ. REPRESENTED BY : Shri M.V. Chandrashekhara Reddy, Advocate, for the Appellant. [Judgment per : Deepak Verma, J.]: - Sri M.V. Chandrashekhara Reddy, learned counsel appeared on behalf of appellant. 2. Heard on the question of admission. Records perused. 3. This is an appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order dated 18-1-2008 [2008 (10) S.T.R. 329 (Tri. - Bang.)] passed by Customs, Excise and Service Tax Appellate Tribunal, Bangalore. 4. Respondent herein had filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the parties, confirmed the Service Tax to the tune of Rs. 52,94,958/- under Section 73 of the Finance Act, 1994 for the period commencing from July 2003 to September 2005. He also imposed (i) penalty of Rs. 200/- per day under Section 76 of the Finance Act, (ii) penalty of Rs. 1,000/- under Section 77 of the Finance Act and (iii) penalty of Rs. 80,00,000/- under Section 78 of the Finance Act. 9. The respondent feeling aggrieved by the said order of Commissioner, preferred the appeal. 10. The Tribunal after considering the matter from all angles, came to the conclusion that the software engineering itself is completely exempted from payment of Service Tax at all times even at present. According to it, when the software engineerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the category of "Training and Coaching". 14. Learned counsel for appellant submitted that the notification on which reliance is placed was subsequently modified vide Notification No. 24/2004 but the same has not been considered by the Tribunal at all. We do not find that this ground was at all raised by the appellant before the Tribunal as no finding is recorded by the Tribunal on the subsequent notification. We do not even know whether subsequent notification was at all brought to the notice of the Tribunal. However, at this stage, we cannot permit the learned counsel for the appellant to raise an issue, which was not specifically argued before the Tribunal. That being the position, the appeal being devoid of any merit is hereby dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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