https://www.taxtmi.com/caselaws?id=338109 The Tribunal dismissed the Revenue's appeal regarding non-payment of service tax on maintenance or repair services of computer software, citing limitation grounds and lack of clarity on tax liability. The order highlighted exemptions for certain services and the evolving nature of tax treatment in this area. It concluded that the demand for the extended period was not sustainable due to genuine doubts regarding tax liability, ultimately finding no willful evasion by the respondent. The appeal was dismissed on 30.12.2016. en-us Fri, 30 Dec 2016 00:00:00 +0530 Wed, 25 Jan 2017 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338109 The Tribunal dismissed the Revenue's appeal regarding non-payment of service tax on maintenance or repair services of computer software, citing limitation grounds and lack of clarity on tax liability. The order highlighted exemptions for certain services and the evolving nature of tax treatment in this area. It concluded that the demand for the extended period was not sustainable due to genuine doubts regarding tax liability, ultimately finding no willful evasion by the respondent. The appeal was dismissed on 30.12.2016. Case-Laws Service Tax Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338109