2013 (4) TMI 213

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....n the findings of an audit team which conducted scrutiny of the "annual technical support" invoices/bills raised by the appellant on their customers for the aforesaid period. It was noticed that the appellant had discharged service tax only on 25% of the invoice/bill value. According to the department, the appellant was liable to pay service tax on 100% of the invoice/bill value. The service tax on the differential value of Rs.94,25,69,742/- (75% of the invoice/bill value) worked out to Rs. 11,57,60,089/- for the period from February 2007 to March 2009 and the same was demanded in a show-cause notice dated 2/3/2010, which invoked the extended period of limitation on the ground of "suppression of taxable value by the appellant with intent to....

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....ftware 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 appellant was entitled to claim abatement to the extent of 75% of the invoice/bill value inasmuch as they were paying VAT on that part of the value. In this connection, the learned counsel was claiming the benefit of Notification No. 12/03-ST dated 20/6/2003. In this context, he also referred to VAT return filed for the month of November 2005, which indicated payment of VAT and CST. The learned counsel submitted that the benefit of Notification No. 12/03-ST ibid was denied to the appellant without any ....