2019 (7) TMI 1699

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....G. Jha, Authorised Representive (AR), for the Respondent. ORDER The issue involved is that whether the appellant being a Software Developer of Education Software is entitled for the refund in respect of services namely "Development of Maths Items Clones" and Psychological Services used for export of output service. 2. Shri J.N. Bhagat, Ld. Counsel appearing on behalf of the appellant....

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....or overall performance of the employee and to reduce the attrition ratio as there is a huge attrition ratio in the Software Company. 3. Shri G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He placed reliance on the decision of this Tribunal in the case of Adani Enterprises Ltd., Final Order No. A/10429/2019, dated 12-3-2019 [....