2008 (12) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder 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 in the matter. 3. The appellants rendered tax....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase 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 'testing and analysis of IT Software' is now covered ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spection 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 this is not a case of canned' software, which can be tre....