information technology software over a system of information technology products for realising value addition; (c) "information technology software" means any representation of instructions, data, sound ... automatic data processing machine falling under heading information technology products but does not include non-information technology products; (d) "Overseas Depository Bank" means a bank
holding that software
provided by the exporters should
be treated as Information
Technology Software under section
65(53a) of the Finance Act, 1994
and correspondingly ... 2025
undefined
software. I hold that the
Softwares provided by the said
Companies are covered under
"Information Technology Software"
as defined under Section
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
services related to
information technology software,
(iv) providing advice, consultancy and assistance
on matters related to in-formation technology software,
including conducting feasibility studies ... software compo-nents for the creation of and inclusion
in other information technol ogy software products,
(vi) (providing) the right to use information
technology software
services related to
information technology software,
(iv) providing advice, consultancy and assistance
on matters related to in-formation technology software,
including conducting feasibility studies ... software compo-nents for the creation of and inclusion
in other information technol ogy software products,
(vi) (providing) the right to use information
technology software
Service Tax Registration on 04.06.2008 under the
service category of "Information Technology Software
Services" and have paid Service Tax on Information
Technology Services ... developed software for automating the software
life cycle processes of this client.
5.1 The Appellant contended that their core service
is Information Technology
enhancement, Implementation of information technology
software
2. Software being intangible, does not have a unique
existence and can exist on different servers at the same ... services of development,
design, programming, customisation, adaptation,
upgradation, enhancement, implementation of information
technology software, the conclusions which can be drawn
are as follows
enhancement, Implementation of information technology
software
2. Software being intangible, does not have a unique
existence and can exist on different servers at the same ... services of development,
design, programming, customisation, adaptation,
upgradation, enhancement, implementation of information
technology software, the conclusions which can be drawn
are as follows
received by the
appellant from foreign vendors in the category of Information Technology
Software Service (ITSS).
2. The brief facts of the case are that ... Infotech Ltd (supra), software
pertains to third party software such as Oracle, Sybase, etc., wherein
software was customized software designed to meet specific requirement
being the Service Tax
payable under 'Information Technology Software Solution' (sic) for the
period from May 2008 to December 2010 along with appropriate ... service tax
on the full value of the invoice under 'Information Technology
Software Services' issued a Show Cause Notice demanding Service
