https://www.taxtmi.com/caselaws?id=326295 Services relating to information technology software were made taxable under clause (zzzze) of Section 65(105) of the Finance Act, 1994 from 16.05.2008, but they were not treated as non-services before that date. The Karnataka HC rejected the argument that the activity was not a service at all prior to 16.05.2008 and noted that this contention had not been raised before the Tribunal. On that basis, no appellate interference was warranted with the Tribunal's remand for reconsideration of the refund claim on limitation. en-us Wed, 09 Mar 2016 00:00:00 +0530 Tue, 12 Apr 2016 11:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326295 Services relating to information technology software were made taxable under clause (zzzze) of Section 65(105) of the Finance Act, 1994 from 16.05.2008, but they were not treated as non-services before that date. The Karnataka HC rejected the argument that the activity was not a service at all prior to 16.05.2008 and noted that this contention had not been raised before the Tribunal. On that basis, no appellate interference was warranted with the Tribunal's remand for reconsideration of the refund claim on limitation. Case-Laws Service Tax Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326295