Service Tax demand on MRSA cannot sustain for the period prior to 16.5.2008

Sak Soft Limited Vs Commissioner Of GST & Central Excise (CESTAT Chennai)

ld. Counsel for appellant has also raised an argument that the demand under MRSA cannot sustain for the period prior to 16.5.2008 when the transactions of the very same nature have been subjected to service tax under Information Technology Software Services after such services became taxable. It is to be stated that ITSS is not a category carved out of MRSA. The MRSA was introduced on 16.6.2005. When the department has not objected

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