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2016 (9) TMI 375 - AT - Service TaxDemand - Maintenance and Repair Services - maintenance of computer software services - period involved is 9.7.04 to 31.3.06 - Held that:- by following the decision of Tribunal in the case of Polaris Software Lab Ltd. vs. CCE, Chennai [2015 (10) TMI 2410 - CESTAT CHENNAI], by taking note of the Hon’ble Madras High Court decision in the case of Kasturi & Sons Ltd. vs. UOI - [2011 (2) TMI 76 - HIGH COURT OF MADRAS] wherein it was held that the maintenance of Computers software became taxable service with effect from 1.6.2007 when the amendment was specifically brought under section 65 of the Finance Act, demand is not sustainable as the period in the present appeal is prior to 1.6.2007. Demand - Business Auxiliary services - service of digital scanning data processing and data entry services to the Income Tax department - Held that:- the Tribunal in the case of K P Rao Company, has considered the identical issue and has held that the said services did not fall under the category of Business Auxiliary services and would be properly classifiable under Information Technology services. Inasmuch as the information technology services was taxable with effect from 10.5.2008 and the period involved in the present appeal is prior to that, the demand on this issue is also not sustainable. - Appeal disposed of
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