https://www.taxtmi.com/caselaws?id=374402 Maintenance and repair of computer software was examined for service tax liability after rescission of the exemption for maintenance or repair of computers, computer systems and computer peripherals. The analysis noted that software had earlier been treated as part of computer systems, but the rescission notification did not itself bring the service into levy through a specific charging entry. A later circular treating software maintenance as taxable had been quashed by the jurisdictional High Court because service tax could not be imposed by circular. On that basis, the demand, interest and penalties were held unsustainable for the disputed period. en-us Wed, 30 Jan 2019 00:00:00 +0530 Fri, 01 Feb 2019 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374402 Maintenance and repair of computer software was examined for service tax liability after rescission of the exemption for maintenance or repair of computers, computer systems and computer peripherals. The analysis noted that software had earlier been treated as part of computer systems, but the rescission notification did not itself bring the service into levy through a specific charging entry. A later circular treating software maintenance as taxable had been quashed by the jurisdictional High Court because service tax could not be imposed by circular. On that basis, the demand, interest and penalties were held unsustainable for the disputed period. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374402