Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 17 - AT - Service TaxLiability to tax - whether maintenance or repair services and management consultancy service in respect of software development is liable to service tax or not during the period 09/07/2004 to 31/03/2006? - Held that: - before 01/06/2007, in the definition of maintenance and repairs, the goods did not include the software. Accordingly, the maintenance and repair of software was not considered as taxable before 01/06/2007 - as per the law prevailing at the relevant time maintenance and repair services of the software is not taxable - appeal dismissed - decided against Revenue.
|