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TMI Blog2013 (11) TMI 1453X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent: Shri K.P. Muralidharan, Supdt.-AR JUDGEMENT Per Mathew John: After hearing both the sides in detail, we find that the issue involved is squarely covered by the decision of the Tribunal in the case of VGL Softtech Ltd. Vs Commissioner of Central Excise, Jaipur reported in 2013 (31) S.T.R.123 (Tri.-Del.). Therefore, after waiving the requirement of pre-deposit, we took up the appeal it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Maintenance or Repair. So, Revenue took the view that the appellant should have paid service tax from 09.07.2004 onwards which was the date on which Exemption Notification No.20/2003-ST, dated 21.08.2003 was rescinded. Based on such reasoning a Show Cause Notice was issued and adjudicated confirming a demand of Rs.8,42,188/- along with interest and penalty. The appellant filed appeal with Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the appellant is that the activity done by them is in the nature of development of custom built software and its maintenance, which is specifically covered by Information Technology Service made taxable with effect from 16.05.2008 under Section 65(105)(zzzze). It is the contented that, when a new specific provision is introduced to tax a service by clearly defining it and it is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .20/2003-ST, dated 21.08.2003 by Notification No.7/2004-ST, dated 09.07.2004. 5. We have considered the submissions of both sides. We note that Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said notification. So its withdrawal cannot result in levy of service tax on computer software ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the explanation was inserted to the above section w.e.f. 1-6-2007 by Finance Act of 2007. On this fundamental ground both the stay application and appeal are allowed. Following this decision, we set aside the impugned order and allow the appeal. 6. The learned counsel is not insisting on any refund of the amount paid by him from 07.10.2005 to 31.10.2006 and, therefore, we have not passed any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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