2018 (4) TMI 537

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.... Appellant Shri V.R. Reddy, Asstt.Commr. (A.R) for respondent ORDER Per : Ramesh Nair The facts of this case are that the Appellant is engaged in manufacture of excisable goods and also trading of packaged software namely SCADASOGT75TAGSMAS. They were issued show cause notice demanding service tax on sale of software to their customer based on audit. It w as contended that the Appellant vid....

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....eme Court judgment in case of Tata Consultancy Services Vs. State of Andhra Pradesh 2005 1 SCC 308 in support of his submission. He submits that the demand is based upon assumption and presumption. That the demand was raised during audit and there is no suppression, therefore extended period cannot be invoked. 3. Shri V.R. Reddy, ld. AC (AR) appearing for the revenue supports the impugned order a....