2010 (5) TMI 138

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....kar Raman, Advocate For the Appellant/s Shri C.Dhanasekaran, SDR For the Respondent/s CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Hon'ble Dr. Chittaranjan Satapathy, Technical Member Per Jyoti Balasundaram The appellants herein are engaged in testing of functionality and performance of software developed by its clients. As per Section 65 (106) of the Finance Act, 1994, t....

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....th the services rendered during the period 1.7.2003 to 31.3.2006 and 16.6.2005 to 31.3.2006 was not paid, a show-cause notice proposing recovery of service tax of Rs.95,22,260/- on technical testing and analysis services and Rs.10,12,842/- being the service tax leviable on manpower supply services (totalling to Rs.1,05,35,102/-) was issued. The notice also raised a demand of interest and proposed ....

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.... contention that the demand of service tax under the heading of technical testing and analysis services was not sustainable as the period was prior to 2008 when the service of technical testing and analysis, information technology service came under the service tax net. As regards the demand on manpower supply, he places reliance upon the Tribunal's decision in Cognizant Tech. Solutions (I) Pvt. L....