2015 (3) TMI 558

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....r, JC (AR) ORDER Per: R Periasami: 1. The applicant filed this application for early hearing of the appeal. They have also filed application for waiver of predeposit of the dues. After hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after dispensing with the requirement of predeposit, we take up the appeal for hearing. 2. T....

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....ther issue. It has been observed that on verification of the statement furnished by the appellant, it is found that the returned material authorization invoice was not issued in all cases by the appellant within the month of issue of invoices at the time of transferring the right to use the software and the appellant not being a proprietor concern or partnership firm is liable to pay service tax o....

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....r verification as to whether the appellant made any payment against the software in question. The period of dispute in the present case is April 2008 to December 2009. 5. Today, Ld. AR placed a letter dt. 26.5.2014 bearing C.No.IV/2003/71/2013-R&T issued by the Asst. Commissioner (R&T) addressed to the Commissioner (A.R) CESTAT. In the said letter, it is contended that the purchase cancellation....

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....M/s.Wipro are making entries as follows :- (i) GR/IR Entry followed by Invoice verification Entry. Purchase Entries are made only after receiving confirmation from the Customers irrespective of the date of invoice of M/s.Microsoft. (ii) Whenever, defective softwares are noticed, intimation to Microsoft was given for the purpose of issue of credit note and till the receipt of credit notes not....