Maintenance of computer software - Board clarified that software ...
Computer Software Classified as "Goods" u/s 65(64) for Service Tax; Changes Not Retrospective Before June 1, 2007.
October 30, 2015
Case Laws Service Tax AT
Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment cannot have retrospective effect prior to 1.6.2007 - AT
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