https://www.taxtmi.com/caselaws?id=342547 The Tribunal set aside the demand of tax for maintenance of repair service by M/s Larsen & Toubro Infotech Limited, ruling that the services provided were taxable as information technology software services from a later date, not as maintenance or repair services. In a similar case involving Phoenix IT Solutions Ltd, the Tribunal held that software maintenance services were not subject to retrospective taxation and set aside the demand for service tax. Both decisions emphasized the importance of specific service nature, legislative provisions, and timing of taxation applicability, leading to the dismissal of tax demands in both cases. en-us Mon, 03 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342547 The Tribunal set aside the demand of tax for maintenance of repair service by M/s Larsen & Toubro Infotech Limited, ruling that the services provided were taxable as information technology software services from a later date, not as maintenance or repair services. In a similar case involving Phoenix IT Solutions Ltd, the Tribunal held that software maintenance services were not subject to retrospective taxation and set aside the demand for service tax. Both decisions emphasized the importance of specific service nature, legislative provisions, and timing of taxation applicability, leading to the dismissal of tax demands in both cases. Case-Laws Service Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342547