2013 (9) TMI 1044

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....D. Joshi, Superintendent (AR), for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order whereby a demand of Service Tax of Rs. 1,51,273/- along with interest is confirmed. 3. The demand is for the period 9-7-2004 to October, 2005 on the ground that the appellant had undertaken the maintenance or repair service. 4. The contention ....

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....nder 'maintenance or repair service' as defined under Section 65(64) of the Finance Act. The appellant also relied upon another Board circular dated 29-2-2008 whereby it has been clarified that maintenance of software is also leviable to Service Tax under 'maintenance or repair service'. 5. The appellant also relied upon the decision of the Tribunal in the case of SAP India Pvt. Ltd. v. CCE,....

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....efore the maintenance and repair of goods comes under the scope of 'maintenance or repair service' as provided under Section 65(64) of the Finance Act. The contention of the Revenue is that in the case of SAP India Pvt. Ltd. (supra), the facts are different as more than 80% is in respect of development of software hence in view of these facts, the Tribunal held that the contract is not for mainten....

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....ny person authorized by him, in relation to, - (a)     management of properties, whether immovable or not; (b)     maintenance or repair of properties, whether immovable or not; or (c)     maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle." 8. The Hon'ble Supreme C....