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2018 (4) TMI 537 - AT - Service TaxLiability of service tax or VAT - packaged software - Extended period of limitation - Held that: - It is not the issue that the revenue is demanding service tax on sale of software. The demand is on services rendered by the Appellant post sales and the demand on the same under the category of “Information Technology Software Services” has been correctly made. There was no attempt on the part of the Appellant to suppress the facts of services in question - the demand raised by invoking extended period is not sustainable. Appeal allowed in part.
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