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2017 (1) TMI 1189 - AT - Service TaxMaintenance or repair services of computer software - levy of tax or not, in doubt - invocation of extended period of limitation - Held that: - tax liability on this service was not free from doubt and was subject matter of large number of litigations. Invoking fraud, suppression and intention to evade payment of duty is not legally sustainable in such situation. It was held that there was a bonafide doubt regarding tax liability and as such, the demand for extended period is not sustainable. The chronological development relevant to the tax liability on maintenance or computer software have been elaborately recorded in the impugned order. It cannot be disputed that the Board itself earlier clarified that the maintenance or repair of computer software is not taxable. It cannot be alleged that the tax liability was willfully evaded by the respondent - appeal dismissed - decided against Revenue.
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