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2015 (5) TMI 884 - AT - Service TaxExtended period of limitation - Maintenance or repair of computer software service - Period of levy of tax - held that:- Service Tax is not payable by the appellant for the period 9.7.2004 to 6.11.2005 under the category of 'Maintenance or Repair' service. - whereas the Board clarified vide its Circular on 17.10.2005 that software is 'goods', the show-cause notice in the present case was issued only on 2.1.2007 i.e. beyond the normal period of one year. In view of frequent changes in Circulars and legal provisions, appellant cannot be faulted for not paying Service Tax. The Commissioner also, in his order, did not impose the mandatory penalty under Section 78 which involves invocation of the extended period. Therefore, we find that the demand is also hit by limitation. - Decision in the case of Kasturi & Sons Ltd. Vs. UOI [2011 (2) TMI 76 - HIGH COURT OF MADRAS] followed. - Decided in favour of assessee.
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