https://www.taxtmi.com/highlights?id=23142 Extended period of limitation - period 9.7.2004 to 6.11.2005 - Board clarified vide its Circular on 17.10.2005 that software is 'goods', the show-cause notice in the present case was issued only on 2.1.2007 i.e. beyond the normal period of one year - demand set aside - AT en-us Thu, 28 May 2015 11:23:35 +0530 Thu, 28 May 2015 11:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23142 Extended period of limitation - period 9.7.2004 to 6.11.2005 - Board clarified vide its Circular on 17.10.2005 that software is 'goods', the show-cause notice in the present case was issued only on 2.1.2007 i.e. beyond the normal period of one year - demand set aside - AT Highlights Service Tax Thu, 28 May 2015 11:23:35 +0530 https://www.taxtmi.com/highlights?id=23142