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Important Case Law - Management, Maintenance or Repair service

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SAP India (P.) Ltd. (vs) Commissioner of Central Excise*, Banglore-III

Section 65(64) of the Finance Act, 1994 - Management, maintenance or repair service - Period 9-7-2004 to 31-1-2006 - Assessee under end-user licence agreements was rendering various maintenance services in relation to software already installed in computer systems and made them operational - Assessee received maintenance charges from its customer during relevant period for aforesaid service - Service tax demand was confirmed on assessee under category of 'Repair or maintenance service' - Whether maintenance charges collected by assessee from its customers during relevant period were not liable to service tax under head ' Maintenace or repair service' under section 65(105)(zzg) read with section 65(64) because services rendered by assessee to its customers were in nature of 'information technology software' service, which was made taxable with effect from 16-5-2008 only - Held,yes [Para 6]

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