Bio Campus Vs. Commissioner of Cus. and C. Ex.

.....this specialized software, which is widely used for research purposes in the fields of bio-chemistry, pharmacy and related inter-disciplinary fields, would not come under this heading. they refer to the licence obtained by them for imparting the training of software under the field mentioned and hence they contest the entry. the learned counsel submits that the benefit of notification no. 9/2003 available for computer training would be attracted in the present case and no liability would arise.2. the learned sdr contests the issue and contends that this activity would not come under computer training, as the software is not meant for giving the computer training but specialized courses in the fields of bio-chemistry, pharmacy and related inter-disciplinary fields which, on no stretch of imagination, can be treated as computer training. he submits that they rightly come in the category in which the department has confirmed the service tax.3. on a careful consideration, we notice that the issue pertaining to the matter has to be gone into in great detail in the light of the literature and other material produced by the appellants. at this stage, it cannot be said prima facie that the training imparted by them would be for computer training alone, as even in terms of their own admission, they are carrying out specialized courses meant for graduates and post-graduates in the fields of biotechnology, pharmacy and other related inter-disciplinary fields. however, to enable the appellants to contest the matter, they are directed to pre-deposit a sum of rs. 1,00,000/-(rupees one lakh only) within a period of two months from today. on such deposit, the balance of the service tax and penalty stands waived and recovery stayed. call on to report compliance on 31st august, 2006.