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TMI Blog2013 (11) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant filed appeal on 15-7-2008 along with stay application challenging that both the authorities held maintenance of software taxable although at the relevant time i e. during the period 9-7-2004 to 30-7-2005 that was not taxable. 2. Stay application was decided ex parte in the absence of party by Single Member Bench with direction to make deposit of entire amount of tax and penalty within a pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was granted to maintenance and repair of computer and computer software not being taxable at that time, the Notification granted benefit to hardware maintenance. Thereafter such notification was rescinded by Notification No. 7/2004, dated 9-7-2004. Software was considered as goods in terms of Section 65(l05)(zzg) by Finance Act, 2007 and levy on computer software became effective from 1-6-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The explanation operates like a charging provision from 1-6-2007 incorporated into law by Finance Act, 2007. This explanation cannot be read as retrospective in nature following the ratio laid down in Martin Lottery case - 2009 (14) S.T.R. 593 (S.C.) and the 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 sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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