information technology software are expressly
covered by the definition of 'information technology
software' service and that these very operations have also
been specified ... total convergence between the technical literature
on software and the definition of information technology
software service given under Section 65(105)(zzzze) of the
Finance
However, though the
learned Authorised Representative also agreed that the definition in the Information
Technology Act cannot be imported, we are of the opinion that ... definition
which can be of some use in the definition of a computer. Thus in our considered
view, aid can be taken of the definition
2011, ST/26441/2013,
ST/21868/2014, ST/20119/2017
Definition of Information Technology Software under the
Finance Act, 1994 .
Section 65(53a) :
"Information ... said sale/supply of goods. Further, referring to
the definition of Information Technology Software service, the
learned Commissioner came to the conclusion that the activities
include 'transmission by satellite, cable, optic fibre or
similar technology' in the definition of Royalty which clause is conspicuous
by its absence ... include "transmission by
satellite, cable, optic fiber or similar technology" in the definition of
Royalty under the Tax Treaty, whereas other tax treaties
sweep "...transmission by
satellite, cable, optic fibre or similar technology", however, the definition of
"royalty" in the India-Singapore tax treaty ... sweep "...transmission by
satellite, cable, optic fibre or similar technology", however, the definition of
"royalty" in the India-Singapore tax treaty
representing payments for the user of the rights, know-how technology, etc., despite the definition of royalty in Article VIIIA of DTA and the facts ... definition than the definition of royalty under the IT Act, 1961 and this truncated definition does not hold in its scope that transfer of technology
2176/Mum/2018
Aveva Information Technology India Pvt.Ltd..
contain a definition of such intellectual properties that are included within
the scope of term royalty ... above, we are of the opinion that definition
14
ITA No.2176/Mum/2018
Aveva Information Technology India Pvt.Ltd..
of term royalty as appearing
definition of ‗service' under
section 65B (44) and consequently service tax would not be payable.
24. The definition of ‗information technology software ... July, 2012. Even after 1
July, 2012 the definition of ‗information technology software' under
section 65B(28) remained the same and so also service
acquired to the technology. Technology is said to be acquired
when the recipient is enabled to apply the said technology in his
business without recourse ... embodies technology shall not per se be considered to make
technology available.
62. The fact that the service provider uses / employs
sophisticated technology in providing
entire IT
system for the customer are not covered under the
definition of a 'Management or Business Consultant'. In
this regard, the Appellant ... technology resources as leviable to Service Tax under MCS
as per Section 65(65) , it is stated that the first part of the
definition remains
