https://www.taxtmi.com/caselaws?id=194249 The Revenue's appeal was partially allowed regarding the demand of service tax on customized software under ITSS and under BAS for services performed abroad. The demand under IPS and MMR Service was dropped for the relevant periods. The Tribunal ruled that Cenvat credit was not allowable for the services provided. Penalties imposed were set aside due to the introduction of ITSS from 16-5-2008. The appeals were disposed of with modifications, directing re-quantification of demands within specified parameters. en-us Mon, 21 Nov 2016 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194249 The Revenue's appeal was partially allowed regarding the demand of service tax on customized software under ITSS and under BAS for services performed abroad. The demand under IPS and MMR Service was dropped for the relevant periods. The Tribunal ruled that Cenvat credit was not allowable for the services provided. Penalties imposed were set aside due to the introduction of ITSS from 16-5-2008. The appeals were disposed of with modifications, directing re-quantification of demands within specified parameters. Case-Laws Service Tax Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194249