Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008

Court :Tribunal, Bangalore Citation :SAP India Pvt Ltd. Vs CCE, Bangalore Final Order 1443/ 2010 dated 18 November 2010 Brief :The Tribunal ruled that maintenance of software which is in the nature of up gradation or enhancement would be covered under the definition of Information Technology Software Service (ITSS) with effect from 16 May 2008. Factual background :- SAP India Pvt. Ltd. (Appellant) is engaged in the provision of consultancy, licensing and maintenance or ERP software.  The Commissioner, Service Tax had confirmed service tax demand of INR 20 crores on the Appellant under ...