terms of Bill of Entry No. 15501 dated 30.07.2001 was Information Technology software in terms of entry 285 read with CTH 85.24 in terms ... imported software which was not the dispute in the SCN. The only dispute was whether the software imported was Information Technology software and whether that
demand can be raised in respect of maintenance and repair of information technology software. Ld. counsel argued that for the period ... held that while canned software can be treated as goods the customer specific software would be classified as Information Technology software. Since SAP is customer
explanatory memorandum seeking to exempt CVD on imported media with recorded Information Technology Software on so much value as is equivalent to the value ... Information Technology Software recorded on the said media which is leviable to Service tax under Finance Act, 1994 .
(ii) G.S.R.206(E) published
with the service tax department among others under the category of information technology software services and business auxiliary services. The appellant rendered services ... membership service vii) company secretarys service viii) courier service ix) information technology software service x) insurance business services xi) internet telephony services xii)manpower
registered with Software Technology Parks of India (STPI) and have service tax registration under the category of Information Technology Software Services (ITSS). They are aggrieved ... Custom House Agents Services
1,16,437
vii.
Information Technology Software Services
4,635
viii.
Management, Maintenance and Repair Services
period 2010-11). Under the head information technology software service the tax liability confirmed is Rs.1,59,828/- (for the periods ... approx. and Rs. 1.13 lakh approx. confirmed under the category of information technology software services, the contention of the learned advocate is that demand
information technology software and maintenance of such software were specifically included as taxable service only from 16.05.2008.
* Appellant was engaged in provision of software maintenance ... development of software and software consultancy, the same became taxable under service tax only w.e.f. budget 2008 when Information Technology Software Service
Software Technology Parks of India (STPI) Scheme, Hyderabad, and is engaged in the business of providing software development service with respect to software solutions ... Department and are holding Centralized Service Tax Registration under category of Information Technology Software Services(ITSS). On verification of the ST-3 Returns
appellant (BPO call centre services) falls under the category of Information Technology Software Service and not Business Auxiliary Service. It is the case ... Department that Information Technology Software Service is not taxable service and therefore the respondent is not eligible for refund.
3. On behalf of the respondent
dates."
15.2. New units in the area of Information Technology (Software, Hardware) Electronics,
Agro & Food Processing Industry & HPL Downstream Projects located
