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2017 (12) TMI 1205 - AT - Service TaxManagement, Maintenance and Repair Service - software - levy of tax - Held that: - the services repair, maintenance and management of software by the entity situated outside India was carried out through internet. Such services were brought into tax net by insertion of proviso to Rule 3 (ii) of the Taxation of Services (Provided From Outside India and Received in India), Rules, 2006 vide N/N. 6/2008 - ST dt. 01.03.2008 - the services become taxable by insertion of above w.e.f. 01.03.2008, whereas in the present case the demand pertains to the period 13.06.2005 to 17.11.2006, hence the service tax is not leviable - demand not sustainable. Business Support Service - Held that: - the services were rendered in respect of providing international roaming services to the customers of the Appellant and the same falls under the category of Telecommunication services and the same is not taxable - demand set aside. Development & Supply of content for Telecommunication, Advertising and Online Information Services - demand paid before issuance of SCN - penalty - Held that: - except services under the category of “Development & Supply of content for Telecommunication, Advertising and Online Information Services” no service tax is payable and the demands are set aside. In case of demand under the Category of D & STA Services taking into consideration the fact of deposit of Service tax with interest before issuance of show cause notice and the revenue neutrality, we find it fit not to impose any penalty - penalty not sustainable. Appeal allowed in part.
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