definition of information technology service is
any service provided or to be provided to any person in relation to information technology software ... distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products
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
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
distribute and sell information technology software and right to use software component 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
sell information technology software and the
right to use software components for the creation of and
inclusion in other information technology software
products,
(vi) providing ... that taxable
services under the category of Information Technology Services
are in relation to the Information Technology Software, we do
not find appellant is providing
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
includes development of software and in fact
development of software is outside the preview of service
tax since the Information Technology service became liable ... relation to information technology
software. The question is whether the computer software
and information technology software were treated
differently or as same by the legislature
right to use information software technology for
commercial exploitation including right to reproduce, distribute and sell
information technology software'. The scope of ITSS ... packaged software attracts duty @ 8%.
2. Shrink wrap software is a type of packaged software which
consists of a box containing software or software upgrade
Information Technology Act defined
'information' "information" includes data, text, images, sound,
voice, codes, computer programmes, software and databases or
micro film ... defines 'Information Technology Services'
as follows :
"(zzzze) to any person, by any other person in relation to
information technology software
Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply
of entire DCS; the software ... than
packaged software
or canned software.
(b) Packaged 12%
Software
Explanation.- The
expression
"packaged software
or canned software"
means a software
developed
