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 Circular No.81 dated 7.10.2005 cannot override the statutory provisions and moreover, the same was struck down by Madras High Court in the case of Kasturi and Sons Ltd.: 2011 (22) STR 129 (Mad.); the same ...