2014 (5) TMI 838

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....ohn: Applicant provides services in the field of Information and Technology. They are registered for payment of service tax under the category of "Information Technology Service" as defined in section 65 (105) (zzzze) and started paying service tax under the said category from 16.05.2008. Prior to the said date, they have been paying service tax both under the category of "Maintenance or Repair....

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....t.'06, Feb.'09, Mar.'09 and May,'09 and these amounts are appropriated in the impugned order itself. So, the learned counsel is now presently seeking waiver of pre-deposit of about Rs.1.30 crores. His submissions is that this demand is in respect of services which would fall only under the definition of "information and Technology Services" as defined under Section 65(105) (zzzze) ....

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....rsons to work under the supervision of staff of GE capital, but is a contract for preparing software and delivering the same. So, he argues that such service was not subject to service tax levy prior to 16.05.2008. In respect of the demand of Rs.20 lakhs under reverse charge mechanism, he submits the demand is made under "Management Consultant Service" and the services that they have rendered was ....

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....standards of personnel competency, conduct and integrity and for taking such disciplinary action with respect to all such personnel; He further submits that the invoices are raised per man month, which shows that it was a case of " Man-power Supply" service rather than "information and Technology Services". 4. Considered submissions of both sides. 5. The issue whether the service of this typ....