Service Tax - SAP - Maintenance and Repair of Software - taxable only from 16.05.2008

By Vijay Kumar

IN a landmark judgement, the Bangalore Bench of the CESTAT held that Maintenance and Repair of Software is taxable only from 16.05.2008 when IT Software Service was introduced. The Tribunal has also held that it is settled law that a new taxable service will not attract levy of Service Tax under any pre-existing entry.

You have to wait till tomorrow for the full judgement.