ABAQUS ENGINEERING (I) LTD. Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) Admit. By consent of the learned Counsel on either side, the writ petition itself is taken up for final disposal.

(2.) The writ petition is directed against the show-cause notice issued by the respondent dated August 14, 2009, by which the respondent has directed the petitioner to show cause as to why an amount of Rs. 38,05,867 should not be demanded from them under proviso to Section 73(1) of the Finance Act, 1994 towards service tax apart from the interest chargeable under Section 75 of the Finance Act, 1994 and penalty under Sections 76 and 78 of the Finance Act, 1994.

(3.) The petitioner is a dealer in computer software and an authorised dealer of M/s. Abaqus Inc., USA and the sole distributer of the ABAQUS software in India, which is developed only in the United States.