R P TECHSOFT INTERNATIONAL PVT LTD REP BY ITS CORPORATE FINANCE MANAGER & AUTHORIZED SIGNATORY, PRAKASH D L Vs. UNION OF INDIA, REP BY ITS REVENUE SECRETARY

JUDGEMENT

(1.) The petitioner claim that they procure IT products and install the products in the premises of customers after customizing it according to the choice and options of such customers.

(2.) The petitioner claims to have paid service tax for the service undertaken by them. Their activities include purchasing from different vendors and integrate such components of hardware and software to make such products suitable for the customers. According to them, integrating multiple products sourced from different vendors only involves a skill of service and nothing else.

(3.) The controversy in this writ petition is in relation to an assessment order passed by the Commissioner of Central Excise of Thiruvananthapuram division. Claiming the entire activities of the petitioner as a manufacture of marketable products, the Commissioner assessed the petitioner under the Central Excise Act and demanded the petitioner to pay Rs.6, 91, 86, 012/- and Rs.1, 52, 53, 311/-. This is based on two show cause notices issued to the petitioner. This assessment order is under challenge in this writ petition.