2024 (1) TMI 1369 - SCH - Service Tax

Review petition - Judgement sought to be reviewed 2023 (8) TMI 746 - SUPREME COURT - Classification of services - Information Technology Software service or Intellectual Property Service - period from 1st April 2004 to 31st March 2009 - whether in respect of the particular transactions service tax was payable under the classification mentioned in the show cause notices? -As decided by SC 2023 (8) TMI 746 - SUPREME COURT management maintenance and repair services of computer hardware as well as software under the annual maintenance contract was covered by the category of Management Maintenance or Repair services which was defined under Section 65(64) of the Finance Act. Thus the classification mentioned in the first show cause notice was completely erroneous. HELD THAT - There is no error apparent on the record. Even otherwise there is no ground for review. Review Petitions are dismissed.

Summary

The Supreme Court of India dismissed the review petitions seeking to review a judgment dated August 14, 2023, as no error was found on the record and there were no grounds for review. The delay was condoned, and applications for listing the review petitions in Open Court were rejected.