https://www.taxtmi.com/caselaws?id=173565 The Tribunal dismissed the appeal against the demand of Service Tax, amounting to Rs. 1,51,273/- along with interest, for the period from 9-7-2004 to October 2005. It held that the appellant's provision of maintenance or repair services for software fell within the taxable services category under Section 65(64) of the Finance Act. The Tribunal relied on the Supreme Court's classification of software as goods and the withdrawal of the exemption under Notification 20/2003-S.T., rejecting the appellant's arguments similar to the SAP India Pvt. Ltd. case. en-us Fri, 27 Sep 2013 00:00:00 +0530 Tue, 09 May 2017 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173565 The Tribunal dismissed the appeal against the demand of Service Tax, amounting to Rs. 1,51,273/- along with interest, for the period from 9-7-2004 to October 2005. It held that the appellant's provision of maintenance or repair services for software fell within the taxable services category under Section 65(64) of the Finance Act. The Tribunal relied on the Supreme Court's classification of software as goods and the withdrawal of the exemption under Notification 20/2003-S.T., rejecting the appellant's arguments similar to the SAP India Pvt. Ltd. case. Case-Laws Service Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173565