https://www.taxtmi.com/caselaws?id=240285 The Division Bench had jurisdiction to determine the taxability of software maintenance during a specific period. The appellant successfully argued that software maintenance was not taxable based on specific notifications and the Finance Act, 2007. The Division Bench recalled an ex parte stay order, emphasizing the non-retrospective nature of the Act's explanation. The Finance Act's provisions on software taxability were crucial, with the judgment considering their retrospective nature in deciding the tax liability issue. The appellant's stay application and appeal were allowed based on these grounds. en-us Tue, 08 May 2012 00:00:00 +0530 Fri, 29 Nov 2013 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240285 The Division Bench had jurisdiction to determine the taxability of software maintenance during a specific period. The appellant successfully argued that software maintenance was not taxable based on specific notifications and the Finance Act, 2007. The Division Bench recalled an ex parte stay order, emphasizing the non-retrospective nature of the Act's explanation. The Finance Act's provisions on software taxability were crucial, with the judgment considering their retrospective nature in deciding the tax liability issue. The appellant's stay application and appeal were allowed based on these grounds. Case-Laws Service Tax Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240285