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7. Software Development vis-à-vis Technical
Inspection and Certification :
Development and testing of software admitted in Revenue’s
cross objection as activities which go hand-in-hand for release of software —
Software development not complete without testing — Prima facie computer
software industry exempted from Service Tax — Strong prima facie case
made out on non-applicability of Service Tax provisions to computer software
industry in which inspection and testing is vital activity — Deposit of Rs.4
lakhs already made — Pre-deposit of balance amount waived and recovery thereof
stayed — S. 65(108) of the Act/S. 35F of CEA as applicable to Service Tax vide
S. 83 of the Act.
[Stag Software Pvt. Ltd. V. CST, (2008) 9 STR 476
(Tri — Bang.)]
