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2016 (9) TMI 375 - CESTAT NEW DELHI

2016 (9) TMI 375 - CESTAT NEW DELHI - TMI - 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 2410 - CESTAT CHENNAI], by taking note of the Hon’ble Madras High Court decision in the case of Kasturi & Sons Ltd. vs. UOI - [2011 (2) TMI 76 - HIGH COURT OF MADRAS] wherein it was held that the maintenance .....

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services did not fall under the category of 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 that, the demand on this issue is also not sustainable. - Appeal disposed of - Service Tax Appeal No. 144 of 2010 - FINAL ORDER NO. 53116/2016 - Dated:- 12-8-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. .....

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t of computers, computer systems and computer 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 software services. Revenue has confirmed demand for the period from 9.7.04 to 31.3.06 by treating the same also as falling under maintenance and repair services. On this issue, we find that Tribunal in the case of .....

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