TaxTMI 
TaxTMI 
2025 (10) TMI 263
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....ed and show cause notice was issued for the period from June 2005 to April 2008 on 26.10.2009 covered by Appeal No. ST/2291/2010 and show cause notice dated 15.04.2009 is issued for the period from June, 2005 to December, 2006 covered by Appeal No.ST/701/2010. The Adjudication authority as per the impugned order held that the activities carried out by the Appellant is falling under the category of manpower recruitment or supply agency services and confirmed the demand of duty and also imposed penalty under various provisions of law. Aggrieved by said orders, present appeals are filed. 3. When the appeals came up for hearing, the Learned Counsel for the Appellant draw our attention to the details of business activities carried out by the Appellant which varies from software development services to information development and submits that Appellant had obtained registration under Maintenance and repair service under service tax and later under Information Technology services after the service tax was introduced from 16.05.2008. The Learned Counsel also draws our attention to the intellectual property, certificate No. 787161 dated 10.01.2005 issued under Trade Marks Act, 1999 confi....
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....d under SOWs for Time and Materials Projects are subject to the actual services provided on a monthly basis by Integra to Philips as per the rates and currency specified in the specific SOW under reference, or in Annexure B of the Agreement in case no rates have been set forth in the specific SOW under reference. In the event Integra fails to achieve the Milestones as specified in the SOWs and/or in any amendments thereof for Fixed Price Projects or fails to perform its obligations of Time and Materials Projects, and also in the event Integra fails to perform its obligations under this Agreement or the SOW as the case may be, Philips will suffer loss, harm and damage. Accordingly, Integra agrees to keep Philips, subject to Clause 28, indemnified against any and all direct liabilities, costs, damages, claims, penalties, interest, expenses, etc., that may arise on Philips in this regard. The Learned Counsel also drew our attention to the show cause notice dated 26.10.2009 and the invoices issued by M/s Philips, M/s ABB...etc. where for some activities, they have issued the invoices which clearly mention the description of the activity as testing charges, software services...etc. and ....
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....of software. • Adaptation, up-gradation, enhancement, implementation and other similar services in relation to IT software. • Provision of advice and assistance on matters related to IT software, including: • Conducting feasibility studies on the implementation of a system, • Providing specifications for a database design, • Providing guidance and assistance during the start-up phase of a new system, • Providing specifications to secure a database, • Providing advice on proprietary IT software. • Acquiring the right to use,- • IT software for commercial exploitation including right to reproduce, distribute and sell, • software components for the creation of and inclusion in other IT software products, • IT software supplied electronically. 8. The Learned Counsel drew our attention to consequential amendments in other taxable services are also being made:- • At present, 'Information technology service' is specifically excluded from the scope of Business auxiliary service [section 65(105)(zzb)]. Consequent on the propos....
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....4) STR 527 (Tri. - Del.), it is well settled that once there is a specific entry for an item in the tax code, the same cannot be taken out of that specific entry and taxed under any other entry. In the present case, Revenue is seeking to discard the specific entry and to bring the Appellant's services under very general entry only because under the specific entry, no tax is payable at the relevant period. This approach is contrary to the scheme of litigation. What is specifically kept out by the legislator cannot subject to tax by the Revenue administration as another entry. Said decision was upheld by Hon'ble Punjab and Haryana High Court (2007 (8) STR 337 (P & H). As regarding confirming the demand by invoking the extended period of limitation, Learned Counsel draw our attention to the decision of this Tribunal in the matter of M/s Sasken Communication Technologies Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore - 2024 (22) CENTAX 264 (Tri. - Bang.). 11. The Learned Authorized Representative (AR) for the Revenue drew our attention to the definition of Manpower Recruitment Agency or Supply Agency under Section 65(105) reads as:- "any commercial concern engaged in ....