https://www.taxtmi.com/caselaws?id=240276 The Tribunal ruled in favor of the appellant, a software company, regarding the liability to pay service tax for developing and maintaining 'e-net' banking software. The decision emphasized that until a specific provision was introduced to tax such services, the activity was not covered under any taxable service entry. The Tribunal held that the explanation under Section 65(105)(zzg) did not operate retrospectively, ultimately allowing the appeal and setting aside the impugned order in favor of the appellant. The judgment provides clarity on tax laws related to software services and the retrospective application of tax provisions. en-us Tue, 08 Oct 2013 00:00:00 +0530 Fri, 24 Feb 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240276 The Tribunal ruled in favor of the appellant, a software company, regarding the liability to pay service tax for developing and maintaining 'e-net' banking software. The decision emphasized that until a specific provision was introduced to tax such services, the activity was not covered under any taxable service entry. The Tribunal held that the explanation under Section 65(105)(zzg) did not operate retrospectively, ultimately allowing the appeal and setting aside the impugned order in favor of the appellant. The judgment provides clarity on tax laws related to software services and the retrospective application of tax provisions. Case-Laws Service Tax Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240276