2013 (10) TMI 391

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....services provided by the applicants to the above parties during the period June 05 to March 09, Oct 04 to March 09 and April 09 to March 10 were in the nature of 'man power supply' made taxable under section 65 (105) (k) of Finance Act, 1994 and the applicant should have paid service tax accordingly. As the applicant had not paid any service tax, two show cause notices were issued and adjudicated by common order-in-original resulting in confirmation of Rs.2,24,92,370/- towards service tax along with interest and penalties. 3. Aggrieved by the order, applicant has filed an appeal before the Tribunal along with stay petition for waiver of pre-deposit of dues for admission of appeal. 4. Arguing for the applicant, the learned consultant s....

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....performance of a Project of a Project EDS may, in its sole discretion, elect to (i) terminate the Project, return to Supplier all Development Documents and receive a refund from Supplier of all amounts paid to Supplier with respect to the Project (ii) enter into a joint development effort with Supplier to complete the Project at no additional charge to EDS (iii) extend the time for Supplier performance at no additional charge to EDS (iv) continue development itself or in connection with a third party, and/or (v) terminate the Project. The foregoing remedies do not constitute exclusive remedies In the event EDS elects to continue development efforts itself, or to continue development efforts with the involvement of a third party, Supplier sh....

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.... appellants submits that this difference is on account of reimbursable expenses incurred in respect of these services. 9. The Counsel argues that the appellant has very good case in their favour on all the three issues and therefore, his appeal may be admitted without any predeposit. 10. Ld. Counsel for applicant relies on the following decisions in support of his case :- i. Integra Micro Software Services Pvt. Ltd. 2012 (25) STR 369 (Tri. Bang.) ii. Stay order No.253/2012 dt. 9.2.12 in Global Edge Software Ltd. Vs CST Bangalore in Appeal No.ST/2912/2011 iii. Aztecsoft Ltd. Vs CST Bangalore 2012 (26) STR 552 (Tri.-Bang.) 11. Opposing the prayer, the Ld. AR for Revenue submits that it is to be noted that clients to whom the....