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.

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