VGL SOFTTECH LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - Service Tax - CESTAT NEW DELHI - Tri - Maintenance of software - Held that - explanation appearing under the meaning of the term management, maintenance or repair defined by Section 65(105)(zzg) of Finance Act, 1994 specifies that goods includes computer software. The explanation operates like a charging provision from 1-6-2007 incorporated into law by Finance Act, 2007. This explanation cannot be read as retrospective in nature f................................... Service Tax - Case Laws
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