https://www.taxtmi.com/caselaws?id=365754 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed on payments made for software maintenance to their holding company. It was held that the reverse charge mechanism could not be applied before 18.04.2006. Additionally, the demand for the period between 19.04.2006 to 31.05.2007 was deemed unsustainable as the amendment classifying computer software as goods for tax purposes was effective only from 01.06.2007. The appeal was allowed, emphasizing the effective date of the explanation regarding computer software as goods for tax purposes. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365754 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed on payments made for software maintenance to their holding company. It was held that the reverse charge mechanism could not be applied before 18.04.2006. Additionally, the demand for the period between 19.04.2006 to 31.05.2007 was deemed unsustainable as the amendment classifying computer software as goods for tax purposes was effective only from 01.06.2007. The appeal was allowed, emphasizing the effective date of the explanation regarding computer software as goods for tax purposes. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365754