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TMI Blog2017 (1) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... none for the respondent. ORDER Revenue is in appeal against the order dated 25.10.2011 of Commissioner (Appeals-I), Customs & Central Excise, Jaipur. 2. The respondent were engaged in providing maintenance or repair services of computer software. The dispute in the present appeal relates to non-payment of service tax on such services during the period 9.7.2004 to 6.10.2005. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide notification no. 20/03-ST dated 21.08.2003. CBEC vide circular dated 17.12.2003 clarified that maintenance of software is not chargeable to service tax. Again, CBEC vide circular dated 7.10.2005 clarified that software, being goods, any service in respect of maintenance or repair or servicing of software is liable to service tax. This clarification was issued after the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... free from doubt and was subject matter of large number of litigations. Invoking fraud, suppression and intention to evade payment of duty is not legally sustainable in such situation. It was held that there was a bonafide doubt regarding tax liability and as such, the demand for extended period is not sustainable. We note that in the appeal, the Revenue relied on the variou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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