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2010 (7) TMI 598 - AT - Service TaxWaiver of pre-deposit - Demand of service tax along with interest and penalty - The maintenance and repair of software undertaken by applicant was not covered under the definition of ‘maintenance or repair service’ under Section 65(64)- The period involved in this case is 9-7-2004 to 30-4-2006 and at that time the applicant was aware of the Board’s circular dated 17-12-2003 which was not withdrawn till 9-5-2007 and in the definition of maintenance service, clause (b) ‘maintenance or repair of properties whether immovable or not’ was substituted only with effect from 1-5-2006 - Find that the period involved in the case is 9-7-2004 to 30-4-2006, i.e. prior to the amendment of the definition - Held that: software in canned form will be covered as goods - However, the Board’s circular dated 17-12-2003 remained in force till 9-5-2007 - The applicant has been able to make out a prima facie case in their favour - The pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal - Application allowed.
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