2009 (11) TMI 336

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....or the Appellant. None, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - In the stay application, Revenue has requested for stay the operation of Commissioner (Appeals) order wherein she has held that services of testing software or auditing software pro vided by the respondents is not liable to Service tax. The objection of the department is that Commissioner (Appeals) has held....

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....discussion of her order in Paras 9 and 10, which are reproduced below: "9. I find that the appellants are admittedly providing taxable services falling within the ambit of service category defined as taxable service under Section 65 of the Act. Computer software engineers apply the principles and techniques of computer science, engineering and mathematical analysis to the design, development, t....

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....taxable service provided under Section 65(l05)(g) of the Act which read as "to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hard ware engineering but excluding the d computer software engineering The reading of the Notification and definition of the taxable ....