2008 (7) TMI 298

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....pellant. Shri Amit Jain, DR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of amount of Service Tax of Rs. 14,30,320/- and penalties. In this case, demand was confirmed on the ground that applicants are providing business auxiliary service. The contention of the applicant is that they enter....

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....t for same activity, the Commissioner (Appeals) vide order dated 29-11-2006 allowed the appeal filed after setting aside the demand, therefore, the demand is not sustainable. 3. The contention of the Revenue is that software was developed earlier to the period in question and during the period in question if new customer is added than they are liable to receive some charges. It is also submitte....