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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 ..... omputer software. The explanation operates like a charging provision from 1-6-2007 incorporated into law by Finance Act, 2007 - appellants shall not be brought to the ambit of tax for the period 9-7-2004 to 30-9-2005 when the explanation was inserted to the above section w.e.f. 1-6-2007 by Finance Act of 2007 - Following decision of VGL Softtech Ltd. Vs Commissioner of Central Excise, Jaipur [2013 (11) TMI 1462 - CESTAT NEW DELHI] - Decided in favor of assessee. - ST/S/00251/2011 and ST/00357/2011 - Final Order No. 40467/2013 - Dated:- 8-10-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant: Shri A. Hariharan, Cons. For the Respondent: Shri K.P. Muralidharan, Supdt.-AR JUDGEMENT Per Mathew John: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed appeal with Commissioner (Appeals), who did not give any relief. Aggrieved by the order of Commissioner (Appeals), the appellants have filed this appeal before the Tribunal along with stay petition. 3. Arguing for the appellant, the learned counsel submits that the software was not considered as goods till the pronouncement of the decision in the case of Tata Consultancy Services (supra). This decision also is specific only to canned software and not to custom built software like e-net. Even after the decision, till 01.05.2006, there was no specific mention of software in the entry for taxing Maintenance and Repair Service to include software. He pointed out that there are decisions of the Tribunal to the effect that the amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as argued by Revenue. 6. Further, we note that this matter is already decided by the Tribunal in VGL Softtech Ltd. (supra). Para 7 of the order is reproduced below: 7. We have perused the stay petition and appeal memo. Preliminarily we are satisfied that the explanation appearing under the meaning of the term management, maintenance or repair defined by Section 65(105) (zzg) of Finance Act, 1994 specifies that goods includes computer software. The explanation operates like a charging provision from 1-6-2007 incorporated into law by Finance Act, 2007. This expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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