https://www.taxtmi.com/caselaws?id=441146 Software-enabled SAP implementation, common server access and data manipulation for accounting functions were treated as Information Technology Software Service rather than mere Computer Network Service or Online Information and Database Access or Retrieval Service. The classification turned on the substance of the activity: interactive, manipulable software use fell within the later taxable category introduced on 16.05.2008. On that basis, the demand for the earlier period could not survive, and extended limitation and penalties were held inapplicable because the assessee had already discharged dues under the correct classifications where applicable. en-us Tue, 01 Aug 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441146 Software-enabled SAP implementation, common server access and data manipulation for accounting functions were treated as Information Technology Software Service rather than mere Computer Network Service or Online Information and Database Access or Retrieval Service. The classification turned on the substance of the activity: interactive, manipulable software use fell within the later taxable category introduced on 16.05.2008. On that basis, the demand for the earlier period could not survive, and extended limitation and penalties were held inapplicable because the assessee had already discharged dues under the correct classifications where applicable. Case-Laws Service Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441146