2013 (11) TMI 1462

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....llant filed appeal on 15-7-2008 along with stay application challenging that both the authorities held maintenance of software taxable although at the relevant time i e. during the period 9-7-2004 to 30-7-2005 that was not taxable. 2. Stay application was decided ex parte in the absence of party by Single Member Bench with direction to make deposit of entire amount of tax and penalty within a per....

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....ion was granted to maintenance and repair of computer and computer software not being taxable at that time, the Notification granted benefit to hardware maintenance. Thereafter such notification was rescinded by Notification No. 7/2004, dated 9-7-2004. Software was considered as goods in terms of Section 65(l05)(zzg) by Finance Act, 2007 and levy on computer software became effective from 1-6-2007....