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2011 (5) TMI 552 - AT - Service TaxWaiver of pre-deposit - Maintenance or Repair Services - demand has arisen on the ground that the appellant is providing Maintenance or Repair Services of the software, which has been maintained by them for their clients. Held that:- As relying on M/s. SAP India Private Ltd. Vs. CCE, Bangalore-III [2010 (9) TMI 289 - CESTAT, BANGALORE] wherein clearly held that during the period from 09.07.2004 to 16.05.2008, Information Technology Software Services were not covered under Maintenance or Repair Service - Decided in favour of assessee.
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