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2013 (6) TMI 167 - AT - Service TaxService tax on Software related activities - Maintenance or repair - Held that:- the issue whether maintenance of computer software could be subjected to service tax under the entry of Management, Maintenance or Repair services prior to 1.5.2006 was examined by the Hon’ble Madras High Court in the case of Kasturi & Sons Ltd. (2011 (2) TMI 76 - HIGH COURT OF MADRAS) and ruled that such demand is not maintainable. The decision of the Apex Court in the case of Martin Lottery Agencies Ltd. (2009 (5) TMI 1 - SUPREME COURT OF INDIA), also is very emphatic to say that Explanation added under in taxation statutes causes adverse consequences to tax payers could have only prospective effect. - Decided against the revenue. ATM services - held that:- a new service was introduced for ATM service covering various other activities in relation to ATM service cannot be interpreted to mean that prior to that date certification service was not taxable. - Their plea of bonafide belief regarding non-taxability of their activity is not based on any legal decision either. - demand confirmed invoking the extended period of limitation - Decided against the assessee. Penalties - held that:- simultaneous penalties u/s 76 and 78 can not be levied - option given to pay 25% penalty.
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