CESTAT, Bangalore: Software Maintenance Services Not Covered Under Business Auxiliary Services - 24.02.2022

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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