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9. Heard both sides and perused the records.

10. Since the issue is squarely covered by decisions of the Tribunal which was upheld by Hon'ble High Court of Madras in the matter of Kasturi & Sons Ltd., 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). Maintenance of computer software prior to 2006, it is not even their case that in 2007, when the amendment was brought in the Finance Act, it was given retrospective effect and even the altered definition of the term, 'goods' in the amendment of 2007 in the Finance Act, 1994 under section 65(105) (zzg) also was not given retrospective effect and hence, it cannot be said that the impugned circular attempts to give effect to the provisions or explains the changes proposed in the Finance Act, 2005 . And considering the judgment of Hon'ble High Court of Karnataka in the matter of IBM India P. Ltd. (supra), the impugned order confirming the demand is set aside with consequential relief if any in accordance with law.