https://www.taxtmi.com/caselaws?id=404021 The High Court dismissed the appellant's appeal challenging the liability to pay service tax for maintenance and repair of computer software, ruling in favor of the respondent. The Court held that the demand for service tax beyond the normal period of limitation was barred under Section 73 of the Finance Act, 1994. The judgment focused on statutory interpretation and historical context, ultimately upholding the tribunal's decision based on legal principles and factual findings. en-us Thu, 04 Feb 2021 00:00:00 +0530 Fri, 04 Jun 2021 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404021 The High Court dismissed the appellant's appeal challenging the liability to pay service tax for maintenance and repair of computer software, ruling in favor of the respondent. The Court held that the demand for service tax beyond the normal period of limitation was barred under Section 73 of the Finance Act, 1994. The judgment focused on statutory interpretation and historical context, ultimately upholding the tribunal's decision based on legal principles and factual findings. Case-Laws Service Tax Thu, 04 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404021