2015 (4) TMI 702

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....an, Member (T),JJ. For the Appellant : Shri A.B. Kulgod Asst. Commissioner (A.R.) For the Respondent : Shri Jayesh Valia, Parnter ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal No. PK/96/2008 dated 30.06.2008. Appellant/assessee is in appeal against the impugned order for confirming the demand of service tax liability. Revenue is in appeal for non-i....

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....rst appellate authority that the services rendered by them are towards the development of software and system analysis for internet based trading services. These services are not covered under the 'Management Consultancy Services" and benefit of exemption was available. Both the lower authorities did not agree with the contentions of the appellant/assessee. We called for the records and checked th....