2011 (7) TMI 951

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....e Appellant. Shri Ganesh Havannur, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. -  Heard both sides on the stay petition. 2. The applicants seeks waiver of demand of Service Tax of Rs. 11,06,64,228/-, interest and penalties imposed under Section 76 and 77. 3. The Service Tax stands demanded under the category of 'Business Auxiliary Services'....

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..... Since prior to 16-5-2008, the software has been cleared by them as goods attracting sales tax, the question of paying Service Tax under 'Business Auxiliary Services' does not arise. Consequent to introduction of Service Tax on 'Information Technology Services' with effect from 16-5-2008, the applicants are paying the Service Tax under the said head in addition to paying VAT / Sales Tax as applic....