Case Law Details
Case Name : Principal Commissioner of Service Tax Vs IBM India Pvt. Limited (High Court Of Karnataka)
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Courts :
All High Courts Karnataka High Court
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Principal Commissioner Of Service Tax Vs IBM India Pvt. Limited (High Court of Karnataka)
Respondent is engaged in providing services with regard to maintenance and repair of computer software. Vide Notification dated 21.08.2003, the maintenance services related to computers, computer systems or computer peripherals were exempt from payment of service tax. The Central Board of Direct Taxes (CBDT) issued a circular dated 17.12.2003 by which it was clarified that the maintenance of repair of computer software would not be liable to service tax inasmuch as the same does not amount to maintenance ...
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