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CESTAT, Bangalore: Software Maintenance Services Not Covered Under Business Auxiliary Services - (24 Feb 2022)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the software maintenance services shall not be covered within the definition of Business Auxiliary Services under the Finance Act, 1994.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   SOFTWARE MAINTENANCE SERVICES  

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