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TMI Blog2016 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... taking note of the Hon’ble Madras High Court decision in the case of Kasturi & Sons Ltd. vs. UOI - [2011 (2) TMI 76 - HIGH COURT OF MADRAS] wherein it was held that the maintenance of Computers software became taxable service with effect from 1.6.2007 when the amendment was specifically brought under section 65 of the Finance Act, demand is not sustainable as the period in the present appeal is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (Technical) Shri Arvind Tiwari, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER After hearing both sides duly represented by Shri Arvind Tiwari, learned Advocate appearing for the appellant and Shri K Poddar, learned DR appearing for the Revenue, we find that demand of Service Tax stand confirmed against the appellant on three counts. First, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sons Ltd. vs. UOI - [2011 (22) STR 129 (Mad)] has held that the maintenance of Computers software became taxable service with effect from 1.6.2007 when the amendment was specifically brought under section 65 of the Finance Act. To the same effect is another decision of the Tribunal in the case of Financial Software Systems Sons Ltd. vs. CST, Chennai - [2014 (33) STR 393 (Tri-Chennai)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Technology services . Inasmuch as the information technology services was taxable with effect from 10.5.2008 and the period involved in the present appeal is prior to that, we find that demand on this issue is also not sustainable. As a result, demand in respect of maintenance and repair of computers and computer system is to be held as not contested. Demand in respect of other two cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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