Service tax not payable on software maintenance services for the period 9.7. 2004 to 30.11.2005

Mindtree Ltd Vs Commissioner of Service Tax (CESTAT Bangalore)

It was not intention of the Government to tax software services as information technology services including ‘Software Maintenance Services’ were excluded from ‘Business Auxiliary Services’; the explanation added in the definition of ‘Goods’ to include computer services if can only be prospective from 1.6.2007 and the Please become a Premium member. If you are already a Premium member, login here to access the full content.