https://www.taxtmi.com/caselaws?id=31470 Software testing undertaken as part of software development was held, on a prima facie basis, not to fall within technical inspection and certification service at the interim stage. The Tribunal treated the facts as materially similar to an earlier decision and noted that the later Finance Act amendment operated prospectively. Waiver of pre-deposit was granted and recovery of the demanded amount was stayed pending appeal. en-us Wed, 23 Jul 2008 00:00:00 +0530 Fri, 14 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31470 Software testing undertaken as part of software development was held, on a prima facie basis, not to fall within technical inspection and certification service at the interim stage. The Tribunal treated the facts as materially similar to an earlier decision and noted that the later Finance Act amendment operated prospectively. Waiver of pre-deposit was granted and recovery of the demanded amount was stayed pending appeal. Case-Laws Service Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31470