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CHITTARANJAN SATAPATHY, JYOTI BALASUNDARAM
Cognizant Technology Solutions India (P. ) Ltd. – Appellant
Versus
Commissioner of Service Tax, LTU, Chennai – Respondent
Dr. Chittaranjan Satapathy, Technical Member - Heard both sides. The period involved and the amounts involved in this appeal are as follows:-
| Appeal No. | Period | ST + CESS (In Rupees) | Penalties (In Rupees) |
| ST/195/09 | 1-4-2005 to 31-3-2006 and 16-5-2005 to 31-3-2007 | Rs. 1,48,74,481 under manpower recruitment services and Rs. 40,188 under commercial training services | To be calculated at appropriate rates under section 76 for the period of delay in payment of service tax Rs. 1,49,14,669 under section 78 of the Finance Act, 1994 |
2. The learned senior counsel Shri N. Venkataraman submits that the master biometrics services agreement entered into between Pfizer Pharmaceuticals (India) Private Limited and Cognizant Technology Solutions (India) Ltd. has the following salient features:-
(1) Clause 1 - Scope of Work
(a)Appellants to provide Pfizer with certain biometric services in connection with Pfizer sponsored clinical studies on a project-specific basis, as agreed under a Work Order (Clause 1.1)
(b)Attachment 1 to this agreement describes the nature of services, standards and requirements for p
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