2008 (12) TMI 145

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....Member (Judicial)  (Final Order No. 88/2009 dt. 23.12.2008 certified on 18.2.2009 in Appeal No. ST/139/2008) Shri K.S. Ravi Shankar, Adv. for Appellants. Ms. Sudha Koka, SDR for Respondent. Per T.K. Jayaraman : This appeal has been filed against the Order-in-Original No. 3/2008 dated 4.2.2008, passed by the Commissioner of Service Tax, Bangalore. 2. We heard both the sides i....

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....learned Advocate urged that the Tribunal in the case of Stag Software P. Ltd. Vs. CST, 2008 (86) RLT 97 (CESTAT-Ban.) = 2008 (10) STR 329 (T) has held that software testing being an integral part of software engineering is not covered under the category 'Technical Inspection and Certification Service'. Further it was stated that as a result of consequential amendments to the Finance Act, 2008 'tes....

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....t be brought under tax net in the guise of Technical Inspection and Certification Service. Moreover, the learned Advocate has clearly distinguished the facts in the case of Tata Consultancy Services (supra), wherein the Hon'ble Apex Court was dealing with canned' software, which was ready for sale off the shelf. However, in the present case, the testing goes hand in hand with the development and t....