https://www.taxtmi.com/caselaws?id=332114 Maintenance of computer software was not taxable as maintenance and repair service for the period before 1 June 2007 because the levy entered the tax net only from that amendment date. Digital scanning, data processing and data entry services rendered to the Income Tax Department were treated as Information Technology Service, not Business Auxiliary Service, and that service became taxable only from 10 May 2008. On both issues, the earlier demands could not be sustained for the prior periods, and the disputed service tax liability was set aside in favour of the assessee. en-us Fri, 12 Aug 2016 00:00:00 +0530 Fri, 09 Sep 2016 22:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332114 Maintenance of computer software was not taxable as maintenance and repair service for the period before 1 June 2007 because the levy entered the tax net only from that amendment date. Digital scanning, data processing and data entry services rendered to the Income Tax Department were treated as Information Technology Service, not Business Auxiliary Service, and that service became taxable only from 10 May 2008. On both issues, the earlier demands could not be sustained for the prior periods, and the disputed service tax liability was set aside in favour of the assessee. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332114