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Software Maintenance in the nature of upgradation or enhancement classifiable under ‘Information Technology Software’
Case Law Details
- Case Name
- M/s SAP India Pvt. Ltd. Vs CCE (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Brief Facts:-
SAP India Pvt. Ltd., the Appellants, entered into end-user license agreements with clients for maintenance of information technology software already installed in the computer systems and made operational. Show cause notice (SCN) was issued alleging that the appellants had rendered ‘maintenance or repair services’ taxable under Section 65(105)(zzg) read with Section 65(64) of the Finance Act, 1994 for the period July’04 to January’06. The demand was confirmed by the Commissioner in the Order-in-Original and hence the present appeal was filed by the appel...
