TaxTMI 
TaxTMI 
2019 (2) TMI 29
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.... Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. K. Veerabhadra Reddy, ADC (AR) for the Appellant None for the Respondent ORDER Per Bench : This is an appeal filed by the Department against the Order passed by the Commissioner (Appeals) who set aside the demand, interest and penalties. 2.1 The respondent is engaged in software development ser....
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....07.2004 was issued rescinding the earlier Notification No. 20/2003-ST. Therefore, according to the Department, maintenance and repair of computer software became taxable after 09.07.2004. 2.2 A Show Cause Notice was issued proposing to demand service tax along with interest and also for imposing penalties. After due process of law, the Original Authority confirmed the demand of Rs. 37,84,409/- al....
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....d that such services are taxable from 10.07.2004 onwards. 3.2 The respondent has not paid the service tax for the period from 09.07.2004 to 31.03.2006. Therefore, the demand ought to have been sustained by the Commissioner (Appeals). In the impugned Order, the Commissioner (Appeals) has been carried away by the Board Circulars and therefore, the impugned Order cannot sustain. 4. None appeared on....
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....e levy of service tax by the specific Notification. 5.2 Later, Circular No. 81/2/2005-ST dated 07.10.2005 clarified that maintenance or repair or servicing of software is leviable to service tax. This was pursuant to the decision of the Hon'ble Supreme Court in M/s. Tata Consultancy Services Vs. State of Andhra Pradesh reported in 2004-TIOL-87-SC-CT-LB. The Hon'ble High Court of Madras in the cas....