https://www.taxtmi.com/caselaws?id=350037 The appeal by M/s. Sonata Information Technology Ltd. against the demand of service tax and penalty under Section 76 and 78 was allowed by the Tribunal. The Tribunal found that the extended period of limitation could not be invoked due to the uncertainty surrounding the taxability of maintenance and repair services of software during the relevant period. As a result, the demand of duty and penalty was not sustainable. en-us Mon, 23 Oct 2017 00:00:00 +0530 Wed, 06 Dec 2017 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350037 The appeal by M/s. Sonata Information Technology Ltd. against the demand of service tax and penalty under Section 76 and 78 was allowed by the Tribunal. The Tribunal found that the extended period of limitation could not be invoked due to the uncertainty surrounding the taxability of maintenance and repair services of software during the relevant period. As a result, the demand of duty and penalty was not sustainable. Case-Laws Service Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350037