2018 (2) TMI 17

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....t : Shri.B Kumar Iyer, Supdt. (AR) For The Respondent : None  ORDER Per: Ramesh Nair 1. The issue involved in the present case is that whether maintenance or repair services and management consultancy service in respect of software development is liable to service tax or not during the period 09/07/2004 to 31/03/2006. 2. Shri M.B. Damle, Ld. Assistant Commissioner (AR) appearin....

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....ance and repairs of any goods were covered. In the said definition an explanation was added with effect from 01/06/2007 which reads as follows: "For the removal of doubts, it is hereby declared that for the purpose s of this clause, "goods" includes" computer software". Accordingly, before 01/06/2007, in the definition of maintenance and repairs, the goods did not include the software.....