2013 (12) TMI 858

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....Das As the issue involved in these applications is common, they are taken up together for disposal. 2. The applicants filed these applications for waiver of pre-deposit of tax of Rs. 20,68,133/- for the period 01.04.2006 to 31.03.2008 and Rs.14,18,175/- for 2008-09 alongwith interest and penalty. 3. Heard both sides and perused the records. 4. The applicants are registered with the ser....

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....attention of the Bench to the legislative changes of the definition of "Management, Maintenance or Repair Service" from time to time. With effect from 01.06.2007, in the definition of "Management, Maintenance or Repair Service" under Section 65(64) of the Finance Act, 1994, an Explanation was inserted "for the purpose of this clause 'goods' includes "Computer Software". Further, by Finance Act, 20....

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.... electronic network including computer network or any other means, then such taxable service, whether or not performed in India shall be treated as taxable service performed in India." According to him, the tax is leviable from 01.03.2008. He also submits that the entire demand of tax is barred by limitation. 6. On the other hand the learned authorised representative reiterates the findings of ....