https://www.taxtmi.com/caselaws?id=212343 The Tribunal granted the applicants a waiver of pre-deposit, staying the recovery of service tax dues until the appeal's disposal. The Tribunal found that the applicants' activities, involving complete software development supervised by their Project Managers and personnel on their payrolls, went beyond mere manpower supply services. The agreements allowed for software changes and delayed payment until satisfactory completion, supporting the classification of services as "Information Technology Software Services" under the STP Scheme. The Tribunal emphasized the importance of scrutinizing agreements and activities to differentiate between service categories for tax purposes. en-us Wed, 07 Sep 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212343 The Tribunal granted the applicants a waiver of pre-deposit, staying the recovery of service tax dues until the appeal's disposal. The Tribunal found that the applicants' activities, involving complete software development supervised by their Project Managers and personnel on their payrolls, went beyond mere manpower supply services. The agreements allowed for software changes and delayed payment until satisfactory completion, supporting the classification of services as "Information Technology Software Services" under the STP Scheme. The Tribunal emphasized the importance of scrutinizing agreements and activities to differentiate between service categories for tax purposes. Case-Laws Service Tax Wed, 07 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212343