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of <h1>Contract dispute with Government of Andhra Pradesh: Tribunal grants waiver, stays recovery pending appeal.</h1> The appellant faced penalties under Sections 76, 77, and 78 for a contract with the Government of Andhra Pradesh. The dispute centered on the ... - Issues involved: Determination of tax liability u/s 76, 77, and 78 based on the nature of services provided by the appellant under a contract with the Government of Andhra Pradesh.Summary:The appellant was required to pre-deposit a specific amount and faced penalties under Sections 76, 77, and 78 for a contract involving the supply of hardware materials and software to the Government of Andhra Pradesh. The dispute arose when the department sought to categorize the appellant's activity as 'Online Information and Database Access or Retrieval Service' instead of 'Maintenance and Repair Services.' The appellant argued that their software did not have the capability for online data retrieval or access, supported by technical evidence. The Revenue's failure to present expert opinions led to the conclusion that the appellant had a strong prima facie case. The Tribunal granted a waiver of pre-deposit and stayed recovery pending the appeal's final disposal, emphasizing the need for technical scrutiny and directing the Commissioner to provide detailed comments and technical responses before the final hearing on 22nd November 2007.
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