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Xtranet Technologies Pvt Ltd. Versus Commissioner Central Excise Bhopal (MP)

2016 (9) TMI 375 - CESTAT NEW DELHI

Demand - Maintenance and Repair Services - maintenance of computer software services - period involved is 9.7.04 to 31.3.06 - Held that:- by following the decision of Tribunal in the case of Polaris Software Lab Ltd. vs. CCE, Chennai [2015 (10) TMI 2 .....

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e with effect from 1.6.2007 when the amendment was specifically brought under section 65 of the Finance Act, demand is not sustainable as the period in the present appeal is prior to 1.6.2007. - Demand - Business Auxiliary services - service of d .....

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Business Auxiliary services and would be properly classifiable under Information Technology services. Inasmuch as the information technology services was taxable with effect from 10.5.2008 and the period involved in the present appeal is prior to tha .....

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nd Tiwari, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER After hearing both sides duly represented by Shri Arvind Tiwari, learned Advocate appearing for the appellant and Shri K Poddar, learned DR appearing for the Revenue, w .....

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r peripherals in an agreement with their clients. The appellant is not contesting the said demand and submits that same has been paid along with interest and penalties. 2. The second part of the demand is in respect of maintenance of computer softwar .....

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vide its Final Order No. 41418/2015 dated 29.9.2015, by taking note of the Hon ble Madras High Court decision in the case of Kasturi & Sons Ltd. vs. UOI - [2011 (22) STR 129 (Mad)] has held that the maintenance of Computers software became taxabl .....

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2014 (33) STR 393 (Tri-Chennai)] . Inasmuch as the period in the present appeal is prior to 1.6.2007, we, by following the precedent decision are of the view that demand on the said account is not sustainable. 3. The third part of the demand relates .....

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