force."
3 ST/87227/2014
2.1 The Appellant is providing software consulting and
professional service. They have a branch in Korea ('TTL Korea ... incorporated
in Korea, for the purpose of implementation and maintenance of
the software and engineering design support services (SAP
implementation). The agreement provided for both
less than 30 minutes but this restriction was imposed by the
firmware software, which restriction was merely an artificial restriction
that could be removed subsequently ... restriction of recording videos less than 30
minutes was imposed by a software 'firmware'. The
Appellant had also contended that as long
appellant is engaged in providing information technology
related solutions including maintenance of software etc. They are
paying service tax under Information Technology Software Services
after ... appellant stating that the services are nothing but
Information Technology Software Services for which they have been
3
Service Tax Appeal
registration for providing
'Management, Maintenance or Repair Service and Information Technology
Software Service'. During the course of audit, the department observed ... 6320.52 lakhs towards the
services rendered under maintenance and repair of software service for
the period 9.7.2004 to 30.11.2005; such service were liable
engaged in the development of semi-conductor designs and
semi-conductor related software. They have registered themselves for
payment of service tax for providing services ... submits that the
services were in the nature of ITSS relating to software development,
customization, etc., as can be seen from the agreements and statement
Forcepoint Software Consulting ... vs Commissioner, Cgst, Central Excise & ... on 14 February, 2022
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH COURT ... passed by the Commissioner (Appeals I), Central GST, Delhi]
Ms FORCEPOINT SOFTWARE
CONSULTING INDIA PVT LTD.
The Great Eastern Centre, Navneet Developers,
Ground Floor
Commissioner, Cgst-East Delhi vs Forcepoint Software Consulting India ... on 14 February, 2022
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH COURT ... Building, I P Estate, APPELLANT
New Delhi-110002.
Vs.
Ms FORCEPOINT SOFTWARE
RESPONDENT
CONSULTING INDIA PVT LTD
The Great Eastern Centre, Navneet Developers,
Ground Floor
storage capacity and
are also loaded with Android 7.0 operating software. Thus,
the goods can perform a plethora of functions beyond
being used ... dual-core 1.2GHz Processor), a 2GB RAM and Android 7.0
Operating software. In addition, they also have an internal storage
capacity of 16GB. Thus
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 ... foreign site offices cannot be taxed under
the category of „Information Technology Software Service‟.
3.18 He also submits that extended period of limitation
agreement was entered into between the appellant and M/s.
Compucom Software Limited. Payment was made to the said firm after
issuing payment sanction orders ... Department of Labour.
Invoices were raised by M/s. Compucom Software Limited on the
appellant and after the project was completed, the appellant submitted
utilization
