https://www.taxtmi.com/caselaws?id=374402 The Tribunal dismissed the Department's appeal against the setting aside of demand, interest, and penalties for service tax on maintenance and repair of computer software. The Commissioner's decision was upheld, considering the confusion surrounding the taxability of such services during the disputed period and the impact of legal precedents, including the quashing of relevant Circulars by the High Court. The Tribunal found the Commissioner's decision appropriate in light of the evolving notifications and Circulars governing the taxation of software maintenance services. 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 The Tribunal dismissed the Department's appeal against the setting aside of demand, interest, and penalties for service tax on maintenance and repair of computer software. The Commissioner's decision was upheld, considering the confusion surrounding the taxability of such services during the disputed period and the impact of legal precedents, including the quashing of relevant Circulars by the High Court. The Tribunal found the Commissioner's decision appropriate in light of the evolving notifications and Circulars governing the taxation of software maintenance services. Case-Laws Service Tax Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374402