2008 (1) TMI 156

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..... and hearing both sides, we note that the Commissioner has confirmed against the appellants demand of service tax of over Rs. 1.95 crores for the period 9-7-2004 to 30-4-2006 in the category of 'Maintenance and Repair Services', as also demand of service tax of Rs. 6,99,553/- for the period July, 2003 to April, 2006 in the category of 'Technical Inspection and Certification Services' and has also i .....

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..... r repair services'. For this purpose, reliance is placed on Notification No. 20/2003-S.T. dated 21-8-2003 and the Board's Circular dated 7-3-2006 in clarification thereof. The Notification exempted taxable service in relation to maintenance or repair of customers' computer systems or computer peripherals and the same was withdrawn under Notification No. 7/2004-S.T. dated 9-7-2004 and, consequently .....

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..... of 'information technology service' with effect from 1-5-2006, they started paying service tax on the aforesaid category. It is also pointed out by learned Counsel that, with the issuance of Circular dated 7-10-2005 by C.B.E.C. in relation to maintenance or repairs of software, the appellants paid service tax under protest and that these payments amount to over Rs. 26.00 lakhs. This submission is .....

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