Tech.) informed the petitioner that the sale of
software license by the petitioner would amount to " Information Technology
Service" as per Section ... distribute and sell
information technology software and
right to use software components for the
creation of and inclusion in other
information technology software
products,
providing
Tech.) informed the petitioner that the sale of
software license by the petitioner would amount to " Information Technology
Service" as per Section ... distribute and sell
information technology software and
right to use software components for the
creation of and inclusion in other
information technology software
products,
providing
that
Section 65(53a) of the Finance Act, 1994 defines 'information
technology software' and that the software, which has been
developed and marketed ... that the anti virus software would fall within the
expression 'information technology software' as defined under Section
65(53a) of the Finance
possess a decree or diploma in Computer
Application (or) Information Technology (or) Software Engineering (or)
Computing (or) Computer Information Systems (or) Computer Design ... Computer Engineering; (or)
iii. Computer Application; (or)
iv. Information Technology; (or)
v. Software Engineering; (or)
vi. Computing; (or)
vii.Computer Information Systems; (or)
viii.Computer
leverage cutting edge technology thereby enabling
clients to enhance business performance. This company also provides
solutions that span the entire software lifecycle encompassing
technical consulting ... implementation, testing and infrastructure management service. In
addition, the company offers software product for banking industry.
Thus, this company is engaged in diversified services including
which the assessee is providing sales
and marketing services is only software/information
technology products. Therefore, Asian Business
Exhibition & Conference Ltd. which is mainly ... revenue from Information Technology
transactions services is less than 75% and
consequently this company does not satisfy the
filter of information technology revenue
applied
right;
(d) development, design, programming,
customisation, adaptation, upgradation,
enhancement, implementation of information
technology software;
(e) agreeing to the obligation to refrain
from ... parking charges at
Railway Station and such public places. It is
informed that under the GST law, “Parking
Lot Services” fall under HSN Code
right;
(d) development, design, programming,
customisation, adaptation, upgradation,
enhancement, implementation of information
technology software;
(e) agreeing to the obligation to refrain
from ... parking charges at
Railway Station and such public places. It is
informed that under the GST law, “Parking
Lot Services” fall under HSN Code
Level Placement Programme (TNSLPP), whereby, various Private
Companies engaged in software and information technology services
were asked to give their requirements.
7. Pursuant ... Indian Software to global eminence, to promote
healthy trade practices amongst the software industry, to promote and
disseminate useful knowledge on Information Technology in software
LABS PRIVATE LIMITED ..... Petitioner
Through Ms. Gurmeet Bindra, Adv.
versus
ICP DIGITAL TECHNOLOGY
PRIVATE LIMITED ..... Respondent
Through None
CORAM:
HON' BLE MR. J USTICE ... engaged in the business of providing
software and information technology solutions which includes
information technology and software solutions for loyalty
programs, gift card
