from website enabling
the software to function as effective antivirus software. The
Antivirus Software without this Key Number the software on our CD
is just ... distribute and sell information technology software and
right to use software components for the creation of and
inclusion in other information technology software
products
distribute and sell
information technology software and right to use
software components for the creation of and
inclusion in other information technology
software products ... Information Technology
Software customers, it is not the sale of the software but only the
contents of the data stored in the software which would
distribute and sell
information technology software and
right to use software components for the
creation of and inclusion in other
information technology software
products ... third-party software,
customization of software as per requirement of customers and
implementation and maintenance of software. The taxability of
'information technology software service
Income Tax Rules clarifies in Note 7 thereof
that Information Technology Software is eligible for depreciation @ 60%. There is thus no
scope or justification ... Income Tax Rules clarifies in Note 7 thereof
that Information Technology Software is eligible for depreciation @ 60%. There, is thus no
scope or justification
payments effected after 16th May 2008 with the incorporation of
'information technology software' among the taxable services in
section 65(105) of Finance ... very nature, was rendered taxable only with the enumeration of
'information technology software' service in Finance Act, 1994 . The
allegation that the contract
appellant to pay up Service Tax under the category of
'Information Technology Software Service' which have
become taxable with effect from ... Service Tax on the consideration
received from M/s. WTI under Information Technology
Software Service for the period from 16.05.2008 to
31.10.2009. The appellant
Revenue information technology 2,90,26,023 42,60,344
12
ITA No. 700/Del./2016
counseltancy
Revenue information technology ... engaged in activities of providing software related support
services, primarily information technology software
solutions/maintenance and technology infrastructure support
services, which are similar
established that the Appellant have imported
Information Technology Software Service from their client abroad.
b) In the absence of any documentary evidence or End-User ... parties which provides the transfer of
right to use the information technology software service
electronically, it cannot be categorically stated that the Appellant
have imported
Helios & Matheson Information Technology Ltd.
vi. Infosys Technologies Ltd
vii. Ishir Infotech Ltd.
viii. Kals Information Systems Ltd.
ix. Lucid Software Ltd.
x. Megasoft ... items at (9) and (11) namely Helios & Matheson
Information Technology Ltd., and KALS Information Solutions
Ltd. (Seg). The primary plea raised by the assessee
Service Tax
Department under the category of services viz.,
"Information Technology Software Service" and exporting
the service, had taken CENVAT credit on input
