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Tax on IT Software Maintenance Services Effective After May 16, 2008, Initially Not Taxable Until December 2007.

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Full Text of the Document

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....Taxability of maintenance and repair services relating to information technology software till December 2007 - the clients of the appellant in this case would be users of ‘information technology software' and hence any maintenance of that software would be taxable only after 16 th May 2008 - AT....