2008 (1) TMI 156

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....nbsp;After examining the records and hearing both sides, we note that the Commissioner has confirmed against the appellants demand of service tax of over Rs. 1.95 crores for the period 9-7-2004 to 30-4-2006 in the category of 'Maintenance and Repair Services', as also demand of service tax of Rs. 6,99,553/- for the period July, 2003 to April, 2006 in the category of 'Technical Inspection and Certi....

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....in the category of 'maintenance or repair services'. For this purpose, reliance is placed on Notification No. 20/2003-S.T. dated 21-8-2003 and the Board's Circular dated 7-3-2006 in clarification thereof. The Notification exempted taxable service in relation to maintenance or repair of customers' computer systems or computer peripherals and the same was withdrawn under Notification No. 7/2004-S.T.....

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....uter software from the definition of 'information technology service' with effect from 1-5-2006, they started paying service tax on the aforesaid category. It is also pointed out by learned Counsel that, with the issuance of Circular dated 7-10-2005 by C.B.E.C. in relation to maintenance or repairs of software, the appellants paid service tax under protest and that these payments amount to over Rs....