https://www.taxtmi.com/caselaws?id=203001 The court held that the Circular dated 7.10.2005 issued by the Central Board of Excise and Customs was inapplicable to the petitioner as it contravened the Finance Act provisions on service tax for software maintenance before the Finance Act, 2006. The court emphasized that circulars cannot supersede statutory provisions and that the Finance Act amendments in 2007 were not retroactive. Consequently, the petition was granted, and the circular was deemed inapplicable to the petitioner without costs awarded. en-us Thu, 24 Feb 2011 00:00:00 +0530 Wed, 07 May 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203001 The court held that the Circular dated 7.10.2005 issued by the Central Board of Excise and Customs was inapplicable to the petitioner as it contravened the Finance Act provisions on service tax for software maintenance before the Finance Act, 2006. The court emphasized that circulars cannot supersede statutory provisions and that the Finance Act amendments in 2007 were not retroactive. Consequently, the petition was granted, and the circular was deemed inapplicable to the petitioner without costs awarded. Case-Laws Service Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203001