https://www.taxtmi.com/caselaws?id=32927 The Tribunal waived the pre-deposit requirement during the pendency of the Appeals concerning the import of software. It highlighted uncertainties in classifying the software as goods or services, absence of liability for Service tax during the relevant period, and jurisdictional issues with the Commissioner's authority. Parties were granted the option for an early hearing due to significant revenue involved, and the question of limitation was deferred for consideration during regular appeals. en-us Mon, 07 Jul 2008 00:00:00 +0530 Sat, 11 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32927 The Tribunal waived the pre-deposit requirement during the pendency of the Appeals concerning the import of software. It highlighted uncertainties in classifying the software as goods or services, absence of liability for Service tax during the relevant period, and jurisdictional issues with the Commissioner's authority. Parties were granted the option for an early hearing due to significant revenue involved, and the question of limitation was deferred for consideration during regular appeals. Case-Laws Service Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32927