Relief to Oracle: No Service Tax Demand on Agreement Prior to Introduction of Levy, rules CESTAT [Read Order]

The CESTAT Bench discussed the applicability of service tax on software updates provided by Oracle under contracts signed before the introduction of the Information Technology Software Service (ITSS) tax.

By Manu Sharma - On August 27, 2024 2:10 pm - 2 mins read

Relief to Oracle - Service Tax Demand - Agreement - Introduction of Levy - CESTAT - taxscan

In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bengaluru Bench, has provided relief to Oracle India Pvt. Ltd., by holding that no service tax demand can be imposed for the period prior to the introduction of the relevant levy. A Show-cause notice dated 26.08.2010 was issued for the period 2008-09…

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