2008 (7) TMI 148

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....nt. Ms. Sudha Koka, SDR, for the Respondent. [Oredr per: S.L. Peeran, Member (J)]. - The appellant is required to pre-deposit duty amount of Rs. 1,37,49,835/- and penalty of Rs. 2,50,00,000/- under Section 78 and Rs. 1,000/- under Section 77 and Rs. 200/- per day under Section 76 of the Act. The matter was heard on 19th June 2008 and an interim stay was granted on the basis of the submission....

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....eir clients. Hence from the service tax perspective though the activity of software development is not taxable it does not necessarily imply that the testing undertaken during the course of software development by another entity is also exempted,..............." 2. The learned Counsel points out this Paragraph and also the judgment of this Bench rendered in the case of Stag Software Pvt. Ltd. v....

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.... the appellants should be put to terms as there is no financial hardship to the appellants. 4. We have carefully considered the submissions made by both the sides and gone through the judgment of the Tribunal in the case of Stag Software Pvt. Ltd. and subsequent amendment in the Finance Act and the Cross Objection. We are not in a position to distinguish the judgment in case of Stag Software Pv....