distribute and sell information technology software and right
to use software components for the creation of an inclusion
in other information technology software products ... Information Technology Software
services includes providing the right to use IT software for
commercial exploitation including right to reproduce,
distribute and sell, software components
overseas clients. For providing the said services they
were receiving certain Information Technology Software
Services (herein after referred as "ITSS") from their
overseas ... Service Tax due by suppressing material facts in respect
of the Information Technology Software Services
received by them. Show Cause Notice also proposed
penalty under
separate category of service has
been defined under 'Information Technology Software Service'. It is seen
that the nature of activity carried out involves ... understood information technology software to be distinct and
different from computer software. The Circulars and decisions cited
before us, all, discuss computer software. No material
goods" includes computer software;
(b) "Properties" includes information technology software".
6. The appellant submits that the above Explanation imposes additional ... HSCL was in the nature of Information Technology
Service. The definition of BAS has excluded Information Technology
Services, through the above Explanation. Consequently
Wipro
is engaged in IT software solutions/maintenance and technology infrastructure
software services. Segmental information provided in its annuals is insufficient.
Wipro with its profit ... book revenue from software development,
hardware maintenance and information technology consultancy are part of the
information technology services and it accounts
Company Name OP/ TC
1 Acropetal Technologies Ltd. (Information Technology 22.06%
No.
2 Akshay Software Technologies Ltd. (%)*
0.86%
3 services segment)
Celstream Technologies Private ... information
technology software solutions/maintenance and technology
44
infrastructure support services. The company is currently engaged in
providing software related support services, primarily information
technology
appellant is engaged in providing
services under the category of 'information technology software
services', 'management and business consultant services ... department.
During the period 01.04.2006 to 31.03.2007, the appellants provided
'information technology software services' to M/s.Yes Bank and paid
Service
Cess and Rs.19,633/- Higher
and Secondary Education Cess) towards Information
Technology Software Service,
(iv) Rs.77,62,498/- (Rs.75,43,488/- Service ... under Reverse Charge Mechanism for received
service under the category of Information Technology
Software Service and the nature of service was right
Software Technologies Ltd., and Evoke Technologies Pvt. Ltd. Though the
learned Counsel for the assessee has contended that in the case of Novell
Software Development ... which the assessee is providing
sales and marketing services is only software/information technology
products. Therefore, Asian Business Exhibition & Conference Ltd. which
is mainly
based technology for its publishing
activities. This is not a suitable
comparable.
5. Cosmic Global Limited This is a suitable comparable
6. Informed Technologies Limited ... been
stated that assessee will undertake development and export of
computer software information technology enabled services including
Global Business Processing and support of services. These
