https://www.taxtmi.com/caselaws?id=379988 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal filed by the department concerning the liability for service tax on Maintenance and Repair of Software and the eligibility of availed Cenvat credit. The judgment highlighted the confusion surrounding the levy of Service Tax during the disputed period due to conflicting notifications and circulars, ultimately leading to the decision in favor of the appellants. en-us Tue, 28 Aug 2018 00:00:00 +0530 Sat, 11 May 2019 07:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379988 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal filed by the department concerning the liability for service tax on Maintenance and Repair of Software and the eligibility of availed Cenvat credit. The judgment highlighted the confusion surrounding the levy of Service Tax during the disputed period due to conflicting notifications and circulars, ultimately leading to the decision in favor of the appellants. Case-Laws Service Tax Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379988