TMI Blog2013 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against the Order-in-Original No. 009/COMMR(BKS)/ LTU-M/ST/2012, dated 31-8-2012 passed by the Commissioner of Central Excise Service Tax, LTU, Mumbai. 2. The appellant M/s Sonata Information Technology Ltd. are engaged in providing taxable services of Manpower Recruitment Agency a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Notification No. 20/2003-S.T., dated 21-8-2003 as also by Notification No. 4/99-S.T., dated 28-2-1999. Thereafter, vide Circular No. 81/2/2005-S.T., dated 7-10-2005, the C.B.E. C. once again clarified that in view of the Apex Court s decision in the case of Tata Consultancy Services v. State of Andhra Pradesh - 2004 (178) E.L.T. 22 (S.C.) software is goods, therefore repairs and maintenance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso submits that the amendment in the Finance Act, 1994 relating to definition of Management, Maintenance and Repair Service under sub-clause (zzzze) of clause 105 of Section 65 was made on 1-6-2007, wherein an Explanation was added to clarify that the goods include computer software for the purpose of Service Tax. The Hon ble High Court of Madras in the case of Kasturi Sons Ltd. v. Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Service Tax liability on maintenance or repair of software would be effective only from that date. It is a well settled position in law that Explanations are prospective in nature, if they impose a burden on the assessee and will have retrospective effect if it is beneficial to the assessee. 5.2 In view of the above, the appellant had made out a strong case in their favour for grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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