2013 (11) TMI 1453

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....hri A. Hariharan, Cons. For the Respondent: Shri K.P. Muralidharan, Supdt.-AR JUDGEMENT Per Mathew John: After hearing both the sides in detail, we find that the issue involved is squarely covered by the decision of the Tribunal in the case of VGL Softtech Ltd. Vs Commissioner of Central Excise, Jaipur reported in 2013 (31) S.T.R.123 (Tri.-Del.). Therefore, after waiving the requiremen....

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....ll be taxable under Section 65(105)(zzg) for 'Maintenance or Repair. So, Revenue took the view that the appellant should have paid service tax from 09.07.2004 onwards which was the date on which Exemption Notification No.20/2003-ST, dated 21.08.2003 was rescinded. Based on such reasoning a Show Cause Notice was issued and adjudicated confirming a demand of Rs.8,42,188/- along with interest and pen....

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.... given retrospective effect. Further, the main contention of the appellant is that the activity done by them is in the nature of development of custom built software and its maintenance, which is specifically covered by Information Technology Service made taxable with effect from 16.05.2008 under Section 65(105)(zzzze). It is the contented that, when a new specific provision is introduced to tax a....

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....e taxable with the withdrawal of Notification No.20/2003-ST, dated 21.08.2003 by Notification No.7/2004-ST, dated 09.07.2004. 5. We have considered the submissions of both sides. We note that Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said notification. So its withdrawal cannot r....