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2014 (9) TMI 412 - AT - Service TaxWaiver of pre-deposit - Management, Maintenance or Repair Service versus ‘Information Technology Services - software usage agreement - annual maintenance contract - period prior to 16/05/2008 - Held that:- We are prima facie of the view that the services received by the appellant do not fall within the category of ‘Management, Maintenance or Repair service’ and would fall more appropriately under ‘Information Technology Service’ which was brought under the tax net w.e.f 16/05/2008. Even if hypothetically it is assumed that the services fall under ‘management, maintenance or repair service’ prior to 01/03/2008 there was no provision in law enabling Revenue to tax this activity under ‘management, maintenance or repair service’ when the services were rendered electronically or through a computer network. - stay granted.
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