services in respect of helpdesk services, data
centre services, application management services, network
station management services, data network services and
disaster recovery services ... 2003-TRU
dated 28.02.2003 exempts computer enabled services and not
computer technology resources management. The computer-
enabled services is enumerated as data processing,
networking, back
Finance Act,
1994 and the services in relation to 'computer software' was
either exempted from payment of Service Tax vide
notification ... assessee to foreign clients
tantamount to rendering "technical services" in relation to
computer software and the same is entitled for deduction
under Section
towards certain inputs services viz., garden
maintenance, car rental, clearing and forwarding services, EPABX repairs
and maintenance service, computer maintenance, software development
service and lift ... insurance agency service (xi) erection, commissioning,
installation services (xii) management, maintenance, repair services (xiii)
technical testing and analysis service (xiv) technical inspection and
certification service
Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services, Design Services, Cleaning Services,
Construction of Residential Complex Services, Pandal and
Shamiyana Services, Rent ... Services, Photography, Sound Recording Services, Air
Travel Agent Services, Cable Operator Services, General
Insurance Services, Transport of Goods by Road Services
etc. These services were
Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services, Design Services, Cleaning Services,
Construction of Residential Complex Services, Pandal and
Shamiyana Services, Rent ... Services, Photography, Sound Recording Services, Air
Travel Agent Services, Cable Operator Services, General
Insurance Services, Transport of Goods by Road Services
etc. These services were
Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services, Design Services, Cleaning Services,
Construction of Residential Complex Services, Pandal and
Shamiyana Services, Rent ... Services, Photography, Sound Recording Services, Air
Travel Agent Services, Cable Operator Services, General
Insurance Services, Transport of Goods by Road Services
etc. These services were
computing
facility with computing systems and peripherals. As per the agreement,
the appellant was given the responsibility for Facility Management
Services which inclosed;
(I)Computerized ... towards Facility Management
Services. The activity included those related to the operations of the
computer systems; providing management services; providing technical
service; management of computer
providing software related services
such as networking services, system and network
management, business process improvement initiatives,
software development lifecycle improvement initiatives,
subscribers services, article tracking ... technical assistance in relation to
software. Accordingly, the services rendered by the appellant
are "Information Technology Software Services" and so
clearly non-taxable
services are used directly in providing export services. Further, these services have been held to be eligible services in terms of Circular ... services to the clients.
10.
Manpower Supply Services
VM Ware requires manpower to undertake export of services which is of utmost importance. The services
temporarily. The service rendered by the
appellant includes technical assistance in respect of computer application
software system development, implementation and maintenance work
undertaken ... willing to provide on subcontract basis
technical assistance in respect of computer application software
system development, implementation and maintenance work
undertaken by WTI from
