Computer Software Classified as "Goods" u/s 65(64) for Service Tax; Changes Not Retrospective Before June 1, 2007. https://www.taxtmi.com/highlights?id=25626 Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment cannot have retrospective effect prior to 1.6.2007 - AT en-us Fri, 30 Oct 2015 10:43:08 +0530 Fri, 30 Oct 2015 10:43:08 +0530 TaxTMI RSS Generator Computer Software Classified as "Goods" u/s 65(64) for Service Tax; Changes Not Retrospective Before June 1, 2007. https://www.taxtmi.com/highlights?id=25626 Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment cannot have retrospective effect prior to 1.6.2007 - AT Highlights Service Tax Fri, 30 Oct 2015 10:43:08 +0530 https://www.taxtmi.com/highlights?id=25626