https://www.taxtmi.com/caselaws?id=248092 On a prima facie reading, system development and maintenance, computer operations and support were treated as Information Technology Service rather than Business Auxiliary Service. Because the demand related to a period before Information Technology Service became taxable on 16 May 2008, the applicant was considered entitled to waiver of pre-deposit and stay of recovery pending appeal. The analysis turned on the classification of the services reflected in the agreement and the fact that the relevant tax entry was not yet operative for the disputed period. en-us Mon, 01 Oct 2012 00:00:00 +0530 Sat, 31 May 2014 17:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248092 On a prima facie reading, system development and maintenance, computer operations and support were treated as Information Technology Service rather than Business Auxiliary Service. Because the demand related to a period before Information Technology Service became taxable on 16 May 2008, the applicant was considered entitled to waiver of pre-deposit and stay of recovery pending appeal. The analysis turned on the classification of the services reflected in the agreement and the fact that the relevant tax entry was not yet operative for the disputed period. Case-Laws Service Tax Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248092