TMI Blog2018 (2) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... n of maintenance and repairs, the goods did not include the software. Accordingly, the maintenance and repair of software was not considered as taxable before 01/06/2007 - as per the law prevailing at the relevant time maintenance and repair services of the software is not taxable - appeal dismissed - decided against Revenue. - Appeal No. ST/88147/13 - Final Order No A/89283/2017-WZB/STB - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment has filed an appeal before the Hon ble Supreme Court and the issue is yet to be decided. 3. None appeared on behalf of the respondent. 4. We have carefully considered the submissions made by the learned AR and perused the records. We find that the period involved in this case is 09/07/2004 to 31/03/2006. During the said period as per the definition of maintenance and repair service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r services of the software is not taxable before 01/06/2007. 5. In view of the above position, it is beyond doubt that as per the law prevailing at the relevant time maintenance and repair services of the software is not taxable. We do not find any infirmity in the impugned order, hence, the same is upheld. Revenue appeal is dismissed. ( Pronounced in Court on 28-08-2017. ) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
