M/s. Vayana India Pvt. Ltd. Versus Commissioner of Central Excise, Chennai - Service Tax - Case Laws

M/s. Vayana India Pvt. Ltd. Versus Commissioner of Central Excise, Chennai - Service Tax - CESTAT CHENNAI - Tri - Service tax on computer software - Notification No.20/2003-ST - Maintenance of computers, computer systems or computer peripherals - Held that - Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said notification. So its withdrawal cannot result in levy of service tax on comp................................... Service Tax - Case Laws