order wherein she has held that services of testing software or auditing software provided by the respondents is not liable to service tax. The objection ... order, no doubt has observed that services of audit/ validation of software provided by the respondents cannot be categorized under the Consulting Engineering Services. However
causes for imposition of penalty are non-
maintenance of records in software with audit trial facility, non-
production of solvency certificate, non-production of insurance ... prescribing insurance, installation of closed circuit television, solvency
certificate, audit trial facility for software or the permissible limit for
storage at any given point
causes for imposition of penalty are non-
maintenance of records in software with audit trial facility, non-
production of solvency certificate, non-production of insurance ... prescribing insurance, installation of closed circuit television, solvency
certificate, audit trial facility for software or the permissible limit for
storage at any given point
proper
trial and thereby starting operation of the required
software related activities providing the audit trail
feature in the computerized system installed in the
warehouse ... proper trial and
thereby starting operation of the required software
related activities providing the audit trail feature in the
computerized system installed in the warehouse
they had availed Cenvat
credit of common services such as Management, Software,
Accounting, Auditing, Banking, Trade mark, Security, SAP
software system used for manufacture
Integra Software Services Pvt. Ltd vs Commissioner Of Central Excise, ... on 6 August, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... Those were:- Maintenance, Foreign outsourcing, Rent, Security, Telephone, Training charges, Audit Fees, Consultancy, Courier, Software and Internal outsourcing.
2. While the services above were specifically
Agency Service, Business
Support Service, Information Technology Software Service and
Technical Testing and Analysis Service.
3. During audit conducted by the Department, it was noticed
Agency Service, Business
Support Service, Information Technology Software Service and
Technical Testing and Analysis Service.
3. During audit conducted by the Department, it was noticed
Agency Service, Business
Support Service, Information Technology Software Service and
Technical Testing and Analysis Service.
3. During audit conducted by the Department, it was noticed
receipts" by showing them earned against non-taxable activity of
"software development" and "rental income".
C. The quantification of demand ... taken rather than
audited financials.
Discount amounting to Rs.
3,10,20,919/- has not been
deducted by the Department.
Software sales is an
exempted
