TMI Blog2010 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... his case is 9-7-2004 to 30-4-2006 and at that time the applicant was aware of the Board’s circular dated 17-12-2003 which was not withdrawn till 9-5-2007 and in the definition of maintenance service, clause (b) ‘maintenance or repair of properties whether immovable or not’ was substituted only with effect from 1-5-2006 - Find that the period involved in the case is 9-7-2004 to 30-4-2006, i.e. pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The contention of the applicant is that the maintenance and repair of service upto 30th April 2006 was not covered under the definition of maintenance or repair service. Only from 1-5-2006 onwards when sub-clause (b) under the definition maintenance or repair of properties whether immovable or not was inserted, the maintenance and repair of software undertaken by them was not covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Beverages Pvt. Ltd. v. CCE, Chandigarh 1999 (113) E.L.T. 431 (T) wherein it was held that the Tribunal has to take consistent view in passing the interim orders. The contention of the Revenue is that in Tata Consultancy Services v. State of Andhra Pradesh - 2004 (178) E.L.T. 22 (S.C.), the Hon ble Supreme Court has held that software once taken in canned form will be on floppy/CD/hard drives, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that software in canned form will be covered as goods. However, the Board s circular dated 17-12-2003 remained in force till 9-5-2007. The applicant has been able to make out a prima facie case in their favour. In the circumstances, the pre-deposit of duty, interest and penalty is waived and recovery of the same is stayed during the pendency of the appeal. 3. Application allowed. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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