https://www.taxtmi.com/caselaws?id=445210 The CESTAT Allahabad dismissed the revenue's appeal regarding recovery of service tax, interest, and penalties for IT support services provided during 2006-07. The tribunal held that software maintenance services under Management, Maintenance and Repair Services category were taxable only from 01.06.2007, not retrospectively. The appellant had been paying service tax from the correct date. The tribunal distinguished the Madras HC decision in Kasturi Sons case, noting it concerned Business Auxiliary Service taxation, not repair and maintenance services. Since the demand was not maintainable, penalties under Sections 76, 77, and 78 of Finance Act 1994 could not be imposed. en-us Mon, 30 Oct 2023 00:00:00 +0530 Thu, 02 Nov 2023 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445210 The CESTAT Allahabad dismissed the revenue's appeal regarding recovery of service tax, interest, and penalties for IT support services provided during 2006-07. The tribunal held that software maintenance services under Management, Maintenance and Repair Services category were taxable only from 01.06.2007, not retrospectively. The appellant had been paying service tax from the correct date. The tribunal distinguished the Madras HC decision in Kasturi Sons case, noting it concerned Business Auxiliary Service taxation, not repair and maintenance services. Since the demand was not maintainable, penalties under Sections 76, 77, and 78 of Finance Act 1994 could not be imposed. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445210