https://www.taxtmi.com/caselaws?id=338155 The Tribunal ruled in favor of the appellant, holding that service tax on software maintenance services provided to electricity companies, including Andhra Pradesh Electricity and Power Distribution Company Ltd., was only applicable from 01.06.2007 and not retrospectively from 09-07-04. The imposition of penalties under sections 76 and 77 of the Act was set aside, with the matter remanded for calculating tax liability for a specific period. The Tribunal dismissed the department's appeal against penalties under sections 77 and 78, concluding the appeals with specific directions for each case. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338155 The Tribunal ruled in favor of the appellant, holding that service tax on software maintenance services provided to electricity companies, including Andhra Pradesh Electricity and Power Distribution Company Ltd., was only applicable from 01.06.2007 and not retrospectively from 09-07-04. The imposition of penalties under sections 76 and 77 of the Act was set aside, with the matter remanded for calculating tax liability for a specific period. The Tribunal dismissed the department's appeal against penalties under sections 77 and 78, concluding the appeals with specific directions for each case. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338155