2011 (5) TMI 552

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..... ients. Held that:- As relying on M/s. SAP India Private Ltd. Vs. CCE, Bangalore-III [2010 (9) TMI 289 - CESTAT, BANGALORE] wherein clearly held that during the period from 09.07.2004 to 16.05.2008, Information Technology Software Services were not covered under Maintenance or Repair Service - Decided in favour of assessee. - 2647/2010 - 445/2011 - Dated:- 23-5-2011 - M V Ravindran, B S V Murthy .....

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..... ant is providing Maintenance or Repair Services of the software, which has been maintained by them for their clients. It is his submission that the judgment of this Bench in the case of M/s. SAP India Private Ltd. Vs. CCE, Bangalore-III reported in 2010-TIOL-1569-CESTAT-BANG , has clearly held that during the period from 09.07.2004 to 16.05.2008, Information Technology Software Services were not c .....

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