2008 (7) TMI 296

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....P. Khanduja, Consultants, for the Appellant. Dr. Gautam Ray, JCDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. Shri D.K. Acharya, learned Consultant appearing on behalf of the Appellants states that the Appellants are importing software from M/s. Marctec Int'l Co. Ltd., Taiwan and the same software is being incorporated in the Public Address....

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....of imported service, whereas in these two Appeals, the relevant period is from March, 2005 to March, 2006. He also argues that the entire demand is in any case time-barred. 3. Heard the learned JCDR, Dr. Gautam Ray who argues that a part of the software imported can be considered as service as import of the same involves downloading of data. He defends the impugned Order under which the Appella....

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....nt made only subsequently to the Service Tax Law from 18-4-06. In this regard, our prima facie view is supported by the Tribunal's decision in the case of Lohia Starlinger v. C.C.Ex, Kanpur - 2008 (10) S.T.R. 483 (Tri.-Del.); (iii) We find that the impugned Order has been passed by Shri C.M. Mehra in his purported capacity as Commissioner of Central Excise & Service Tax, Siliguri. We have held ....