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    <title>2008 (1) TMI 116 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the Service Tax demands on software testing and computer training. It was held that software testing, being integral to software development, is not taxable under &quot;Technical Inspection &amp;amp; Certification Service.&quot; The appellant&#039;s compliance with tax regulations during the exemption period for computer training led to the dismissal of the tax demand, as there was no evidence of evasion. The appeal was allowed with consequential relief.</description>
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    <pubDate>Fri, 04 Jan 2008 00:00:00 +0530</pubDate>
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      <title>2008 (1) TMI 116 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=4141</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the Service Tax demands on software testing and computer training. It was held that software testing, being integral to software development, is not taxable under &quot;Technical Inspection &amp;amp; Certification Service.&quot; The appellant&#039;s compliance with tax regulations during the exemption period for computer training led to the dismissal of the tax demand, as there was no evidence of evasion. The appeal was allowed with consequential relief.</description>
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      <pubDate>Fri, 04 Jan 2008 00:00:00 +0530</pubDate>
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