Management, Maintenance or repair service)
includes computer software. It was also clarified that
development of computer software would be liable to tax
under ... relation to information technology
software. The question is whether the computer software
and information technology software were treated
differently or as same
affiliates; and
(o) Maintain and enhance the computer software for the hotel
operations management system.
Section 5. Operating Bank Accounts(s). Owner shall ... accordance with the Annual Plan, during the
Operating Term, which contracts shall include, without limitation,
contracts for sales of rooms, food and beverages and other
more disciplines of engineering including the discipline of computer hardware engineering but excluding the discipline of computer software engineering.
(zzg) [to any person ... software or properties including Information Technology software. The Explanation in the above definition did not exist in 2005. The Information Technology Software service itself
term 'goods' has been expressly made to
include computer software. But earlier in the Finance Act,
2003 in which the terms ... services including
computer consultancy services. As part of their business they
prepared and loaded on customers' computers custom-made
software ("uncanned
services
in relation to maintenance and repair of computers, computer software and
computer peripherals by Notification No. 20/2003-ST was rescinded ... includes computer
software. The Department has relied upon the Circular dated 07.10.2005 to
hold that the maintenance or repair of computer software
taxable service provided in relation to maintenance or repair of computer software, computer peripherals. This notification was rescinded on 9.7.2004 and therefore, Service ... consultancy services including computer consultancy services. As part of their business they prepared and loaded on customers computers custom-made software (uncanned software
penalties including mandatory penalty were confirmed invoking the extended period :
Sr.No.
Description
Period
Amount (Rs.)
1.
Maintenance of computer software ... declared that for the purposes of this sub-clause goods includes computer software.
It is contented by the appellants that they were under
maintenance and repair service was expanded by including an explanation laying down that goods includes computer software. The Honble High Court of Madras ... maintenance and repair service w.e.f. 01/06/2007, including the computer software as goods, that the said service would become liable
High Court held that amendment was bought under section 65 including computer software maintenance shall not have retrospective effect. He relied Tribunals decision ... that for the purpose of this clause, "goods" includes computer software. We find that the issue is already settled
service of computer
software between 2005 and 2006. The appellant had entered into a
software licence and service agreement with banks to provide ... contract' did not include computer software
till 01.04.2006 and from 01.04.2006 onwards programming and
providing computer software was levied
