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
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
clients namely:
i. Software product licenses.
ii. Software product updates
iii. Software product supports.
2.1 The software updates sold and distributed by the appellant
were ... distribute and sell information technology
software and right to use software components for the
creation of and inclusion in other information technology
software products
Brief facts are that the appellant is engaged in providing
Information Technology Software Service (ITSS) and are registered with the
Service Tax Commissionerate ... distribute
and sell information technology software and right to use
software components for the creation of and inclusion in other
information technology software products
such transactions being in the
nature of supply of 'Information Technology
Software Services', but they did not pay service
tax on consideration received ... code in retail packs to end users
would amount to rendering „information technology software‟ service
defined under section 65(53a) of the Finance
which reads as:
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C/772/2010
(i) Information Technology software, and
(ii)Document of title conveying the right to use
Information ... states 'For the purpose of tariff item
49070030 "Information Technology Software" means
any representation of instrument data, sound or
image, including source
general exemption notification
which reads as:
(i) Information Technology software, and
(ii)Document of title conveying the right to use
Information Technology software.
He also ... states 'For the purpose of tariff item
49070030 "Information Technology Software" means
any representation of instrument data, sound or
image, including source
submitted that the appellant was inter alia engaged in
providing information technology software services for the
manufacture, sale and maintenance of computers, selling
of hardware ... Facility Management
Services get fully covered under the scope of Information
Technology Software Services, which were not liable to
service tax for the period prior
software and in
providing IT Software services under different categories such as
maintenance/repair service (MRS) in relation to software;
consulting engineer; Information Technology Software ... execute information technology software services of varied
nature including software development, software
implementation, consultancy, advice and assistance in relation to
information technology software, study, design
above involving
manipulation of recorded images, film scenes by use of information
technology software. In respect of the services provided to the film
production ... case
of development, design, programming, customisation, adaptation,
upgradation, enhancement, implementation of information technology
software.
2. Software being intangible, does not have a unique existence
