https://www.taxtmi.com/caselaws?id=234342 The Tribunal ruled in favor of the appellants in a case concerning the liability to pay service tax on maintenance of software and services related to ATMs. It held that software maintenance should not be subjected to service tax before 1.5.2006, citing relevant judicial decisions and explanations in taxation statutes. The Tribunal also upheld a penalty under section 77 but set aside the penalty under section 76, offering the appellants the option to pay the tax, interest, and a reduced penalty amount within thirty days. en-us Tue, 05 Feb 2013 00:00:00 +0530 Tue, 29 Apr 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234342 The Tribunal ruled in favor of the appellants in a case concerning the liability to pay service tax on maintenance of software and services related to ATMs. It held that software maintenance should not be subjected to service tax before 1.5.2006, citing relevant judicial decisions and explanations in taxation statutes. The Tribunal also upheld a penalty under section 77 but set aside the penalty under section 76, offering the appellants the option to pay the tax, interest, and a reduced penalty amount within thirty days. Case-Laws Service Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234342