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TMI Blog2013 (12) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... and analysis of IT software would be effective only from 16/05/2008 when the said activity was specifically included under technical testing and analysis service - Following decision of RELQ SOFTWARE PVT. LTD. Versus CST, BANGALORE [2008 (12) TMI 145 - CESTAT BANGLORE] - testing and analysis of IT software would be leviable to service tax only with effect from 16/05/2008 and therefore, there is no infirmity in the impugned order passed by the adjudicating authority - Decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... f TCS Vs. State of Andhra Pradesh, 2004 (178) ELT 22 (SC) had held that "software in India" is goods for the purpose of levy of sales tax. Similarly, the CBEC vide Circular No.81/2/2005-ST dated 07/10/2005 had clarified that maintenance or repair of software is leviable to service tax under the maintenance or repair service. Therefore, testing of software, being goods, would come within the purview of technical testing and analysis with effect from 01/07/2003 onwards. The reliance placed by the Commissioner on the Stag Software Pvt. Ltd. case (cited supra) is not correct as the Tribunal in that case committed an error in interpreting the judgement of the Hon'ble apex Court in the case of TCS by holding that only canned software can be goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2008 and the amended definitions reads as follows: "Technical testing and analysis means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immoveable property but does not include any testing or analysis service provided in relation to the human beings or animals". 5.2 Information technology service was brought under the service tax net with effect from 16/07/2008. Consequently, the activity of testing and analysis of IT software was also brought into the tax net by amending the definition. If IT software was already included within the scope of technical testing and analysis service, there was no need for any amendment t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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