2014 (11) TMI 584

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....formation Kerala Mission was required to undertake the following activities. Information Kerala Mission responsibility and deliverables * Development of custom-made application software for the local bodies, District and State Level Institutions. * Providing orientation to the Private Partners identified in handling first level support services for application software. * Version management of Information Kerala Mission Software application to provide for incremental features and changes in business rules. * Preparation of training content and training materials. * Content Development and implementation training to the trainer programme. * Devising action research initiatives for furthering administrative reforms and de....

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....vice tax of Rs. 1,22,43,068/- with interest and penalties on the appellant. 3. Learned counsel on behalf of the appellants submitted that on the very same issue, for an earlier period show-cause notice had been issued and adjudicated treating the service rendered by the appellant as a business auxiliary service. However, in the present proceedings, the same service is being treated as management or business consultancy service. 3.1 He also submits that the appellants do no render any service but are assisting in discharge of functions of the State and therefore it has to be treated as part of the sovereign functions and therefore not liable to tax. He also submits that the activity undertaken by them does not come under management or ....