https://www.taxtmi.com/caselaws?id=35094 The appeal under Section 35G of the Central Excise Act against the Customs, Excise and Service Tax Appellate Tribunal's order was dismissed. The Tribunal ruled that software testing is not classified under "Technical Inspection and Certification" services for Service Tax and that software engineering is exempt. Penalties imposed under the Finance Act, 1994 were upheld. The Tribunal found computer training services exempt within specific dates, becoming taxable post-amendment. The appeal lacked merit due to these findings, and subsequent notification modifications were not considered, resulting in dismissal. en-us Tue, 25 Nov 2008 00:00:00 +0530 Tue, 22 Dec 2009 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35094 The appeal under Section 35G of the Central Excise Act against the Customs, Excise and Service Tax Appellate Tribunal's order was dismissed. The Tribunal ruled that software testing is not classified under "Technical Inspection and Certification" services for Service Tax and that software engineering is exempt. Penalties imposed under the Finance Act, 1994 were upheld. The Tribunal found computer training services exempt within specific dates, becoming taxable post-amendment. The appeal lacked merit due to these findings, and subsequent notification modifications were not considered, resulting in dismissal. Case-Laws Service Tax Tue, 25 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35094