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‖On perusal of the party's submissions, I do not find any force in the contention of the party that Computer software is not goods and maintenance of such software was not liable to service tax under ‗maintenance or repair service' during the relevant period. Because vide circular F.No. 256/1/2006-CX-4 dated 07.03..06 the Board has categorically clarified that Service tax on maintenance & repair of computer software is leviable w.e.f 09.07.04. Besides, this it has been specifically explained at Explanation (a) of Section 65(64) of the Act that, ―goods‖ includes computer software.‖

46. The period involved is from 18 August, 2006 to 31 March, 2007. The contention of the Appellant is that maintenance of software is not covered under ‗maintenance or repair services' prior to 01 June, 2007, as it is only from 01 June, 2007 that an Explanation was introduced in the definition that stipulated that ‗goods' would include computer software. The definition of ‗management, maintenance or repair' contained in Section 65(64) of the Act, prior to 01 June, 2007, is as follows :

(a) management of properties, whether immovable or not;

(b) maintenance or repair of properties, whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle.‖

47. It is w.e.f 01 June, 2007, that the following Explanation was added:

"Explanation -- For the removal of doubts, it is hereby declared that for the purposes of this clause, ―goods‖ includes computer software.‖

8. Therefore, on fact, it is clear that till the advent of the Finance Act, 2007, the information technology which included maintenance of computer software, had been outside the purview of ‗business auxiliary service', especially under Section 65 and the term, ‗goods' in the Finance Act, 2007 has included ‗computer software' under section 65(105)(zzg). However, under the impugned circular the second respondent placed reliance on the judgment of the Supreme Court in Tata Consultancy Service v. State of Andhra Pradesh [(2005) 1 SCC 308] to conclude that software being goods, any service relating to maintenance, repairing and servicing of the same is also liable for service tax. The Supreme Court in that case decided about the term, „goods‟ in the light of Andhra Pradesh General Sales Tax Act..............