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2017 (5) TMI 285 - AT - Service TaxClassification of services - maintenance of software services - classifiable under the head 'information technology service' or not? - Held that: - the definition of maintenance or repair of software relates to properties, whether movable or immovable and it has been held that software is goods. Consequent upon this, the explanation was inserted in section 65(105)(zzg) and as pointed out, this Tribunal has considered in Phoenix IT Solutions [2011 (1) TMI 642 - CESTAT, BANGALORE], whether the insertion of the explanation could further the case of Revenue for demand tax from the date that the service was made taxable. Taking all factors into consideration, the Tribunal has held that there is no retrospective application by insertion of the explanation. The period under dispute in the present case is from 9th July 2004 to 6th October 2005 - the demand of service tax is not sustainable - appeal allowed - decided in favor of appellant.
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