2008 (11) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Judgment per : Deepak Verma, J.]: - Sri M.V. Chandrashekhara Reddy, learned counsel appeared on behalf of appellant. 2. Heard on the question of admission. Records perused. 3. This is an appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order dated 18-1-2008 [2008 (10) S.T.R. 329 (Tri. - Bang.)] passed by Customs, Excise and Serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels;". ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. 9. The respondent feeling aggrieved by the said order of Commissioner, preferred the appeal. 10. The Tribunal after considering the matter from all angles, came to the conclusion that the software engineering itself is completely exempted from payment of Service Tax at all times even at present. According to it, when the software engineering itself is not liable to tax, software testing w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... specifically placed before us reliance on Para 26 of the said judgment of the Tata Consultancy Services supra. However, we are of the opinion that the ratio decidendi of the said case is not applicable to the facts of the case in hand. 13. As regards computer training, Tribunal has held that commercial coaching of training between 10-9-2004 to 15-6-2005 was completely exempted and it has been ....