2009 (5) TMI 93

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..... is not leviable on the activity of maintenance of computer software as “Repair and Maintenance Service” since maintenance of computer software is not of tangible goods but of intangible program software in installed condition - Although the Circular has been subsequently withdrawn, during the period in dispute in the present case, this circular was very much in force – stay granted - ST/229/2009 .....

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..... y the applicants in the light of C.B.E. C. Circular No.70/19/2003-ST., dated 17-12-2003, clarifying that service tax is not leviable on the activity of maintenance of computer software as "Repair and Maintenance Service" since maintenance of computer software is not of tangible goods but of intangible program software in installed condition. Although the Circular has been subsequently withdrawn, .....

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