https://www.taxtmi.com/caselaws?id=267136 Software maintenance was treated as not taxable under Maintenance or Repair Service for the period before 1.6.2007, because the later amendment expressly including computer software was regarded as clarificatory only and not as evidence of retrospective legislative intent. Supply of personnel was held to fall within Manpower Recruitment or Supply Agency Service, as the definition covered direct or indirect manpower supply to clients; cum-tax benefit and consequential input-service credit adjustment were recognised, subject to verification of records and credit admissibility. Penalty relief was also noted, with the penalty set aside in view of the interpretational dispute and partial payment already made. 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 Software maintenance was treated as not taxable under Maintenance or Repair Service for the period before 1.6.2007, because the later amendment expressly including computer software was regarded as clarificatory only and not as evidence of retrospective legislative intent. Supply of personnel was held to fall within Manpower Recruitment or Supply Agency Service, as the definition covered direct or indirect manpower supply to clients; cum-tax benefit and consequential input-service credit adjustment were recognised, subject to verification of records and credit admissibility. Penalty relief was also noted, with the penalty set aside in view of the interpretational dispute and partial payment already made. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267136