2017 (1) TMI 1189

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.... for the appellant. Rep. by  none for the respondent.  ORDER Revenue is in appeal against the order dated 25.10.2011 of  Commissioner (Appeals-I), Customs & Central Excise, Jaipur. 2.  The respondent were engaged in providing maintenance or repair services of computer software. The dispute in the present appeal relates to non-payment of service tax on such services ....

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....were exempted from payment of service tax  vide notification no. 20/03-ST  dated 21.08.2003. CBEC vide circular dated 17.12.2003 clarified that maintenance of software is not chargeable to service tax. Again, CBEC vide circular dated 7.10.2005 clarified that software, being goods, any service in respect of maintenance or repair or servicing of software is liable to service tax. This clar....

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....held that tax liability on this service was not free from doubt and was subject matter of  large number of litigations. Invoking fraud, suppression  and intention to evade payment of duty is not legally sustainable in such situation.  It was held that there was a bonafide doubt regarding tax liability  and as such, the demand for extended period is not sustainable. We note that....