9911796707
TMI Blog2013 (2) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... alwar, Addl. Commr. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against the Order-in-Original No. 009/COMMR(BKS)/ LTU-M/ST/2012, dated 31-8-2012 passed by the Commissioner of Central Excise & Service Tax, LTU, Mumbai. 2. The appellant M/s Sonata Information Technology Ltd. are engaged in providing taxable se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to computer software is exempted vide Notification No. 20/2003-S.T., dated 21-8-2003 as also by Notification No. 4/99-S.T., dated 28-2-1999. Thereafter, vide Circular No. 81/2/2005-S.T., dated 7-10-2005, the C.B.E. & C. once again clarified that in view of the Apex Court's decision in the case of Tata Consultancy Services v. State of Andhra Pradesh - 2004 (178) E.L.T. 22 (S.C.) software i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Board Circular dated 17-12-2003. He also submits that the amendment in the Finance Act, 1994 relating to definition of 'Management, Maintenance and Repair Service' under sub-clause (zzzze) of clause 105 of Section 65 was made on 1-6-2007, wherein an Explanation was added to clarify that the goods include computer software for the purpose of Service Tax. The Hon'ble High Court of Madras i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter software' under the category of the goods, therefore, the Service Tax liability on maintenance or repair of software would be effective only from that date. It is a well settled position in law that 'Explanations' are prospective in nature, if they impose a burden on the assessee and will have retrospective effect if it is beneficial to the assessee. 5.2 In view of the above, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
