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Software Support Services Qualify as Export, Service Tax Demand Set Aside: CESTAT Bangalore
Case Law Details
- Case Name
- Witness Systems Software (India) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Witness Systems Software (India) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Bangalore)
The CESTAT Bangalore decided two appeals filed against Orders-in-Original dated 09.02.2012 and 30.11.2015 concerning service tax demands on software-related services rendered by the appellant, a 100% Export Oriented Unit (EOU) and Software Technology Park of India (STPI) unit providing services to customers of its foreign parent company. The dispute was whether the services were classifiable as “Management, Maintenance or Repair Service” or constituted Information Technology Software Services/Bu...
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