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2013 (12) TMI 791 - AT - Service TaxDemand of service tax - Testing and analysis of computer software - Held that:- Information technology service was brought under the service tax net with effect from 16/07/2008. Consequently, the activity of testing and analysis of IT software was also brought into the tax net by amending the definition. If IT software was already included within the scope of technical testing and analysis service, there was no need for any amendment to be specifically made in Section 65(106) - testing and analysis of IT software would be effective only from 16/05/2008 when the said activity was specifically included under technical testing and analysis service - Following decision of RELQ SOFTWARE PVT. LTD. Versus CST, BANGALORE [2008 (12) TMI 145 - CESTAT BANGLORE] - testing and analysis of IT software would be leviable to service tax only with effect from 16/05/2008 and therefore, there is no infirmity in the impugned order passed by the adjudicating authority - Decided against Revenue.
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