Software - AMC applicablility of Service Tax

Is software maintenance (AMC) is applicable to service tax from 2004 onwards?

Is there effect on TCS case, as it was clarified on 07-10-2005. Did anyone won against the case against service tax based on TCS case. Is there any possibility of avoiding penalty under section 76 & 78 imposed by the service tax department?

Kindly clarify.

Tamizh