Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 1042 - AT - Service TaxLevy of service tax - Information technology software service - "maintenance or repair" services - taxable u/s 65(105)(zzg) r/w Section 65(64) - invoking extended period of limitation u/s 73(1) - penalties u/s 76 to 78 - HELD THAT:- We hold that the maintenance charges collected by the appellant from their customers during the period from 09.07.2004 to 31.01.2006 are not liable to be subjected to levy of Service Tax under the head 'maintenance or repair service' u/s 65 (105) (zzg) read with Section 65 (64) of the Finance Act, 1994. The services rendered by the appellant to their customers are in the nature of information technology software service which was made taxable w.e.f. 16.05.2008 only. Such service is not to be subjected to levy of Service Tax under any other entry. Therefore, the demand of Service Tax and the connected penalties are only liable to be set aside.
|