In the wake of the fact that even the Government acknowledged ...

Government Clarifies Software Management, Maintenance, and Repair Inclusion; Extended Period for Service Invocation Not Applicable.

July 3, 2015

Case Laws     Service Tax     AT

In the wake of the fact that even the Government acknowledged the existence of confusion/ambiguity with regard to the coverage of management, maintenance and repair of software under the Management, Maintenance or Repair Service to such a degree as to warrant addition of an explanation to clarify the issue and also in view of the aforesaid judicial precedents, it is amply clear that the extended period cannot be invoked - AT

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