2013 (2) TMI 805

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....r the Appellant. Shri S. Dewalwar, Addl. Commr. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against the Order-in-Original No. 009/COMMR(BKS)/ LTU-M/ST/2012, dated 31-8-2012 passed by the Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. The appellant M/s Sonata Information Technology Ltd....

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....maintenance or repair services' in relation to computer software is exempted vide Notification No. 20/2003-S.T., dated 21-8-2003 as also by Notification No. 4/99-S.T., dated 28-2-1999. Thereafter, vide Circular No. 81/2/2005-S.T., dated 7-10-2005, the C.B.E. & C. once again clarified that in view of the Apex Court's decision in the case of Tata Consultancy Services v. State of Andhra Pradesh - 200....

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....were exempted from the Service Tax in terms of Board Circular dated 17-12-2003. He also submits that the amendment in the Finance Act, 1994 relating to definition of 'Management, Maintenance and Repair Service' under sub-clause (zzzze) of clause 105 of Section 65 was made on 1-6-2007, wherein an Explanation was added to clarify that the goods include computer software for the purpose of Service Ta....