Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008

Basf India Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad) CESTAT Ahmedabad held that as ‘information technology software service’ was implemented w.e.f. 16.05.2008 the same cannot be held taxable prior to that date. Hence, demand for the period prior to 16.05.2008 is not maintainable. Facts- The audit was conducted by the officers of the central excise wherein it was pointed out that appellant has received ERP related services from two service provider situated outside India and accordingly, appellant was liable to pay service tax u/s. 66A. As per the audit officers the appellant had paid tota...