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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Leviability of service tax on software maintenance affirmed: maintenance services for software on media are taxable under service tax law.</h1> Software transferred or embedded on a physical medium is treated as goods because the intellectual property is incorporated in the medium; therefore, services of maintenance or repair or servicing of such software are leviable to service tax under the Finance Act provisions relating to taxable services and the statutory definition of maintenance or repair.

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