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2013 (11) TMI 1462 - AT - Service TaxMaintenance of software - Held that:- explanation appearing under the meaning of the term management, maintenance or repair defined by Section 65(105)(zzg) of Finance Act, 1994 specifies that goods includes computer software. The explanation operates like a charging provision from 1-6-2007 incorporated into law by Finance Act, 2007. This explanation cannot be read as retrospective in nature following the ratio laid down in Martin Lottery case [2009 (5) TMI 1 - SUPREME COURT OF INDIA] and the appellants shall not be brought to the ambit of tax for the period 9-7-2004 to 30-9-2005 when the explanation was inserted to the above section w.e.f. 1-6-2008 by Finance Act of 2007 - Decided in favor of assessee.
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