https://www.taxtmi.com/caselaws?id=221079 The appellant successfully argued that they were not liable to pay Service tax on software maintenance prior to 1-6-2007, were entitled to credit for Service tax paid on telephone and medical insurance for employees, and the demand was time-barred under Section 73(1) of the Finance Act, 1994. The judgment set aside the lower adjudicating authority's order and allowed the appeal, ruling in favor of the appellant on all disputed issues. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 21 Feb 2013 07:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221079 The appellant successfully argued that they were not liable to pay Service tax on software maintenance prior to 1-6-2007, were entitled to credit for Service tax paid on telephone and medical insurance for employees, and the demand was time-barred under Section 73(1) of the Finance Act, 1994. The judgment set aside the lower adjudicating authority's order and allowed the appeal, ruling in favor of the appellant on all disputed issues. Case-Laws Service Tax Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221079