https://www.taxtmi.com/caselaws?id=756903 CESTAT Bangalore held that service tax cannot be levied on software product updates where invoices and payments were made prior to 16.05.2008, before service tax became applicable to Information Technology Software Services (ITSS). The tribunal ruled that taxable service provisions cannot extend to periods when service tax was not liable. Following precedent from Carrier Point v. Commissioner, contracts concluded before tax levy dates do not attract service tax. The tribunal found no suppression of facts warranting extended limitation period, as appellant could not be expected to declare pre-levy transactions. Appeal allowed, impugned order set aside. en-us Thu, 08 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756903 CESTAT Bangalore held that service tax cannot be levied on software product updates where invoices and payments were made prior to 16.05.2008, before service tax became applicable to Information Technology Software Services (ITSS). The tribunal ruled that taxable service provisions cannot extend to periods when service tax was not liable. Following precedent from Carrier Point v. Commissioner, contracts concluded before tax levy dates do not attract service tax. The tribunal found no suppression of facts warranting extended limitation period, as appellant could not be expected to declare pre-levy transactions. Appeal allowed, impugned order set aside. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756903