2018 (4) TMI 1094

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....K.P. Muralidharan AC (AR) ORDER Per Archana Wadhwa: After hearing both sides represented by Ms. Lynduja Crishna, Advocate for the appellants and Shri K.P. Muralidharan for the Revenue, we find that the appellants have been held liable to service tax for the testing customers software under the category of "Technical Testing and Analysis Services" for the period 01.07.2003 to 31.12.2005. 2.&nbs....

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....e before Hon'ble Karnataka High Court Commissioner of Service Tax, Bangalore Vs M/s. Relq Software Pvt. Ltd. reported in 2011 (23) S.T.R.449 (Kar.), wherein their appeal was rejected on the technical issue of not falling within the jurisdiction of the High Court. The learned Authorised Representative has not shown us any further challenge to Karnatanaka High Court. Further, the Tribunal in th....