https://www.taxtmi.com/caselaws?id=128851 Interpretation of the taxability of repair and maintenance services, including whether the relevant clarification operated prospectively or retrospectively, and the limitation defence were treated as prima facie issues requiring fuller examination at the final hearing. As software had been regarded as goods under law, the classification question also required detailed consideration. On that basis, interim recovery of the service tax demand was stayed, and no coercive recovery was permitted until disposal of the appeal. en-us Mon, 23 Feb 2009 00:00:00 +0530 Fri, 12 Apr 2013 12:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128851 Interpretation of the taxability of repair and maintenance services, including whether the relevant clarification operated prospectively or retrospectively, and the limitation defence were treated as prima facie issues requiring fuller examination at the final hearing. As software had been regarded as goods under law, the classification question also required detailed consideration. On that basis, interim recovery of the service tax demand was stayed, and no coercive recovery was permitted until disposal of the appeal. Case-Laws Service Tax Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128851