https://www.taxtmi.com/caselaws?id=187198 The Tribunal held that maintenance charges collected by the appellant were not liable to Service Tax under the head "maintenance or repair service" for the period from 09.07.2004 to 31.01.2006. The services were classified as Information Technology Software service, taxable only from 16.05.2008. Consequently, the demand of Service Tax and penalties were set aside, and the appeal was allowed. en-us Thu, 18 Nov 2010 00:00:00 +0530 Mon, 07 Aug 2023 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187198 The Tribunal held that maintenance charges collected by the appellant were not liable to Service Tax under the head "maintenance or repair service" for the period from 09.07.2004 to 31.01.2006. The services were classified as Information Technology Software service, taxable only from 16.05.2008. Consequently, the demand of Service Tax and penalties were set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 18 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187198