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Showing contexts for: technology definition in Commissioner Of Customs And Central ... vs M/S. Deloitte Tax Servaice India Pvt. ... on 27 November, 2012Matching Fragments
5. The assessee submitted a reply dated 01-03-2007 to the above show cause notice contending as follows:
(a) with regard to "Business Auxiliary Service" that they are not engaged in the development of software, which is evident from the export clearance certificate of STPI, Hyderabad wherein the said certificate is granted for the export of software services and not software development; that they have declared their exports as "others-back office services"; that the brief note on nature of service provided by them to their customers is submitted along with reply; that CBEC vide it's Circular No.1/2007 dated 03-01-2007 had clarified that the term "export of software" includes all the activities of manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services; that the permission granted by STPI for computer software is permission to provide services such as "data entry and conversion, call center services etc." and the said permission cannot be restricted only to software development; that they are not providing designing, developing or maintaining of computer software or computerized data processing or system networking as giving in the definition of "Information Technology" and in view of the same the services provided by them to their clients do not fall under the excluded category of "information technology service" and that the services provided by them are taxable services and fall within the purview of "Business Auxiliary Service."
22. We are also of the view that the definition of the term "data" in Section 2 (O) of the Information Technology Act, 2000 cannot be of any assistance to the Revenue as the definition in the said Act cannot be imported or read into any of the provisions of the Finance Act, 1994.
23. Moreover, under Section 35 G of the Central Excise Act, 1944, issues of classification of service i.e. whether a particular service falls under the category "business auxiliary service" or "information technology service" cannot be gone into in view of the bar in sub section (1) thereof.