2013 (4) TMI 213

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....t seeks waiver and stay in respect of the adjudged dues which include an amount of Rs.11,57,60,089/- demanded from the appellant under the Head "Management, Maintenance or Repair Service" for the period from February 2007 to March 2009. On a perusal of the records, we find that the impugned demand is based on the findings of an audit team which conducted scrutiny of the "annual technical support" ....

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....The learned counsel for the appellant referred to a specimen agreement (Software and Services agreement) executed by the appellant with one of their customers and submitted, on the basis of its provisions, that the appellant was providing "Information Technology Software service" which was not taxable prior to 16/5/2008. He submitted that it was therefore not open to the department to demand servi....

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.... for the benefit of the customers under the relevant agreements, the service tendered to the customers could only be classified as "Information Technology Software Service" as held by this Tribunal in the case of SAP India Pvt. Ltd. (Supra). The appellant is therefore not liable to pay service tax under the Head "Management Maintenance or Repair service". If it was to be held to the contrary, the ....

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....claim for the benefit of Notification No. 12/03-ST, he submitted that such benefit could not be granted in the absence of actual sale of goods in the course of rendering of service to the customers. According to him, the transfer of goods involved in the subject transaction was only a deemed sale. The benefit of the above notification was not admissible to such deemed sale. 4. After giving carefu....