https://www.taxtmi.com/caselaws?id=267136 The Tribunal set aside the demand of service tax on maintenance of computer software under "Maintenance or Repair Service," citing that the demand was not sustainable prior to a specific amendment in 2007. However, the Tribunal upheld the service tax demand under "Man Power Recruitment or Supply Agency Service," stating that the appellant's contentions were not acceptable. The Tribunal directed authorities to verify the admissibility of cenvat credit claimed by the appellant and allowed cum tax benefit on the total gross value of services under this category. The penalty imposed was waived due to the payment made before the show cause notice was issued. en-us Tue, 29 Sep 2015 00:00:00 +0530 Fri, 30 Oct 2015 06:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267136 The Tribunal set aside the demand of service tax on maintenance of computer software under "Maintenance or Repair Service," citing that the demand was not sustainable prior to a specific amendment in 2007. However, the Tribunal upheld the service tax demand under "Man Power Recruitment or Supply Agency Service," stating that the appellant's contentions were not acceptable. The Tribunal directed authorities to verify the admissibility of cenvat credit claimed by the appellant and allowed cum tax benefit on the total gross value of services under this category. The penalty imposed was waived due to the payment made before the show cause notice was issued. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267136