2008 (8) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Ms. M.I.J. Michael, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The demand of service tax of Rs. 2,08,89,202/- including Education Cess with interest and penalties under Sections 76 and 77 and equal amount of penalty under Section 78 has been imposed on the appellant in this case. The demand has been confirmed on the ground that appellant did not pay service....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The software activation is done by their foreign vendor and their role is only to limited to receive from the local purchasers and remitted to the foreign vendor and their difference is profit. According to them, service tax is not taxable (sic). 3. After hearing both sides, we find that the whole case has been made by the Department on the basis of balance sheet which shows a separate income u....