providing taxable services under the category of
Business Auxiliary Service, Information Technology Services etc.
On the basis of intelligence, premises of the appellant-assessee
were ... services provided by them are classifiable under the category of
Information Technology Services for which reference with the
entries are reproduced bellow:-
"Sub-Section
management, marketing management, production management,
logistics management, procurement and management of information
technology resources or other similar areas of management.‖ On
perusal of contents ... management, marketing
management, production management, logistic
management, procurement and management of
information technology resources or other similar
areas of management;
(vi) Further, both parts cannot
party's submission is that their service falls under
"Information Technology Software Service" and therefore
they were not liable ... good" includes computer software;
(b) "properties" includes Information technology
software.
Thus it is seen from the definition that "maintenance and
repair
ordered as below:
i. I classify the activity of noticee as Information Technology
service has defined under section 65(zzzze) of the Finance ... Microsoft licensing GP is
providing the right to use information technology software for commercial
exploitation including right to reproduce, distribute and sell Information
Technology software
2011
dated 26.12.2011.
2. The Appellant is an Information Technology (IT) company
and a 100% EOU-STP unit having units in Special Economic
Zones ... Infosys Technologies
Ltd. India and Infosys Technologies Shanghai company
limited China with effect from 1st October 2005.
(iii) Subcontracting agreement between Infosys Technologies
Ltd. India
Online Information Database
Access and Retrieval Services' (OIDAR) as claimed by the
Revenue or are they classifiable as 'Information Technology
Software Services ... recipient only when such data/information belongs to the
service provider.
22.4. On the other hand 'Information Technology Software
Service' (ITSS) was brought
dispute, the Appellant had provided embedded software
development and other Information Technology (IT) related
services to the customers in India by entering into "software ... India including M/s. Philips
Electronics India Ltd. being "information technology services"
was not taxable under any of the existing service category
sold on or after 16.05.2008, Service Tax was
paid since the Information Technology Software Service (ITSS)
under Section 65(105)(zzzze) came into effect from ... consideration received for the Software Contracts as
the Information Technology Software Service (ITSS) was not
Taxable under Chapter V of the Finance
system related service should be taxable under the
category of "Information Technology Software Service". The appellant paid
service ... under the category of "Information Technology
Software Service" along with interest of Rs 1,44,179/- on 22.10.2010 on
total value
Linde Engineering India Private ... vs Vadodara-I on 6 November, 2023
CUSTOMS, EXCISE & SERVICE
