TaxTMI 
TaxTMI 
2017 (12) TMI 1205
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....r: Ramesh Nair The appeal is directed against Order-in-Appeal No.PIII/RP/257/2012 dated 26.11.2012 passed by Commissioner (Appeals) Central Excise, Pune-III whereby the Id. Commissioner (Appeals) has upheld the demand against the Appellant. 2. The fact of the case is that the appellant were issued show cause notice demanding & service tax on services received from the entities outside India of M....
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....ds were confirmed by the adjudicating authority and upheld by the Commissioner (Appeals). Therefore the present appeals. 3. Shri Vinay Jain, Ld. C.A appearing for the Appellant submits that the services of Management, Maintenance and repair of software falling under Section 65 (105) (zzg) through internet become taxable only w.e.f. 01.03.2008 in terms of proviso added to rule 3 (ii) of the Import....
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....r hand, Shri. B. Kumar lyer, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides. We find that the services repair, maintenance and management of software by the entity situated outside India was carried out through internet. Such services were brought into tax net by inser....
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....the present case the demand pertains to the period 13.06.2005 to 17.11.2006, hence the service tax is not leviable. Therefore the demand on this count is not sustainable. 5.1 In respect of demand of Services under the category of "Business Support Service" we find that the services were rendered in respect of providing international roaming services to the customers of the Appellant and the same ....