https://www.taxtmi.com/caselaws?id=449222 CESTAT Chandigarh ruled in favor of appellant regarding service tax liability for software development activities during 2002-2004. The tribunal held that Additional Commissioner had proper jurisdiction to adjudicate the matter under Finance Act 1994 and Central Excise Act 1944. Appellant's software development services were exempted from service tax under Notification 04/1999-ST and CBEC Circular 70/19/2003-ST. The tribunal distinguished that while appellant's activities became taxable under Information Technology Software Services category from May 2008, during the disputed period they qualified for exemption as consulting engineer services. Since no service tax liability existed, demands for interest and penalty were invalid. The impugned order was set aside and appeal allowed. en-us Tue, 06 Feb 2024 00:00:00 +0530 Wed, 07 Feb 2024 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449222 CESTAT Chandigarh ruled in favor of appellant regarding service tax liability for software development activities during 2002-2004. The tribunal held that Additional Commissioner had proper jurisdiction to adjudicate the matter under Finance Act 1994 and Central Excise Act 1944. Appellant's software development services were exempted from service tax under Notification 04/1999-ST and CBEC Circular 70/19/2003-ST. The tribunal distinguished that while appellant's activities became taxable under Information Technology Software Services category from May 2008, during the disputed period they qualified for exemption as consulting engineer services. Since no service tax liability existed, demands for interest and penalty were invalid. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449222