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2017 (5) TMI 567 - CESTAT ALLAHABADLevy of service tax - re-sale of licensed information technology software - Held that: - contracts were crystallized before 16/05/2008 and some part of the service was rendered after 16/05/2008 through the obligation created before 16/05/2008 and said service was subjected to levy of Service Tax on 16/05/2008 - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008 even for that part of the service which was rendered after 16/05/2008 where the obligation was created before 16/05/2008 - appeal allowed - decided in favor of appellant.
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