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2019 (5) TMI 716 - AT - Service TaxTime Limitation - Maintenance or Repair of Software service - whether the demand on Maintenance or Repair of Software set aside by Commissioner (Appeals) on the ground of limitation requires to be interfered or not? - HELD THAT:- The definition of Maintenance or Repair Service under section 65(64) of the Finance Act, 1994 was amended and the explanation stated therein that the term "goods" includes "software" was introduced with effect from 16-5-2008. Prior to 16-5-2008, there was confusion as to the leviability of Service Tax on Maintenance or Repair of Software. It is very much clear that during the disputed period that there was utter confusion with respect to levy of Service Tax on Maintenance or Repair of Computer Software. The Commissioner (Appeals) has discussed in detail with regard to the said circulars and notifications. He has thereafter set aside the demand on Maintenance or Repair of Software to be not sustainable as the ingredients to invoke the extended period are absent. CENVAT Credit - input services - Telephone Services - Mediclaim Insurance of employees - HELD THAT:- The period in question is prior to 1-4-2011 when the definition of “Input services” had a wide ambit as it included almost all activities related to business - credit allowed. Appeal dismissed - decided against Revenue.
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