providing taxable services, inter alia,
under the category of “Information Technology Software
2
Service”. The assessee is engaged in the development of Quick
Heal brand ... levied on Information and Technology
Service, under section 65(53a) which reads as follows:
(53a) “information technology software” means
any representation of instructions, data, sound
including maintenance of software etc. They are
paying service tax under Information Technology Software Services
after such services have become taxable in 2008. The department ... defended by the appellant stating that the services are nothing but
Information Technology Software Services for which they have been
3
Service Tax Appeal
M/S. Dell International Services India ... vs Joint Commissioner Of Income Tax, Ltu, ... on 18
provision of IT Services:
- Akshay Software Technologies Limited
- Mudunuru Limited
- Cigniti Technologies Ltd
- Maveric Systems Limited
- Kals Information Systems
- CG- V AK Software & Exports ... from the
activities of Software services and products and Software licences. Activities of
the company are described as Information Technology Software and other related
services
Rule
3(2)(a) of the Export of Service Rules, 2005. Information
Technology Software service is classifiable under Rule 3(1)(iii) as
category ... implementation services provided by TTL Korea in
the nature of Information Technology Software Service
(ITSS) and hence not liable to service tax prior
Google Ireland desires to avail services, relating
to, information technology. Information technology enabled
services and software development related services from Google
India ... Request Google India hereby agrees to perform certain
information technology, information technology enabled
services and software development services, as requested by
Google Ireland from time
General Insurance Service Rs. 12,92,403/-
8. Information Technology Software Rs. 2,71,047/-
Service
The Adjudicating Authority vide impugned order confirmed the above ... annual maintenance of
software, software licence fees, software purchase, internet charges etc. are
covered under the definition of "Information Technology Services‟ as defined
under
automatic data processing machine would be covered by the term
'information technology software'. Presently, we are concerned with ... case ,
wherein the said custom notifications referred to 'Information Technology
software' means any representation of instructions, data, sound or image
including source code
Services", "Renting of Immovable Property Service" and
"Information Technology Software Services" and are holding
centralized Service Tax Registration. Besides this ... they are also
engaged in exporting "Information Technology Software
Services" which is a taxable service under the Finance Act, 1994
(hereinafter referred
Services", "Renting of Immovable Property Service" and
"Information Technology Software Services" and are holding
centralized Service Tax Registration. Besides this ... they are also
engaged in exporting "Information Technology Software
Services" which is a taxable service under the Finance Act, 1994
(hereinafter referred
