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2013 (9) TMI 1044 - CESTAT MUMBAIMaintenance or repair service - that during the period in dispute, there was confusion in the trade where the maintenance or repair of computer software comes under the scope of maintenance and repair service - Board circular dated 17-12-2003 - Held that: - the demand is for the period starting from 9-7-2004 - maintenance and repair of computer or computer system were exempted from payment of Service Tax under N/N. 20/2003-S.T., dated 21-8-2003 and the Notification was withdrawn in the year 2004 and the adjudicating authority in the present proceedings allowed the benefit of this Notification prior to 9-7-2004. Also, there is no evidence produced by the appellant that the major activity under the agreement is for enhancement or upgradation of software. Appeal dismissed - decided against appellant.
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