computerized data processing
or system networking as giving in the definition of "Information Technology" and
in view of the same the services provided ... Information Technology Act, 2000 cannot be of any assistance to the
Revenue as the definition in the said Act cannot be imported or read into
substituted by the Finance (No.2) Act, 2004 and the definition information technology service includes computer software, system networking, data processing, etc., after the amendment
implementation of information technology software”
4.8 Further, section 65B (28) defined “information
technology software” which was almost identical to the
earlier definition under section ... July,
2012. Even after 1 July, 2012 the definition of
“information technology software” under section 65B(28)
remained the same and so also service
right to use mentioned in cl. (v) of the definition
of information technology software is the same thing as
providing the license to use. Therefore ... license to use software falls under Clause (v) of
the definition of 'Information Technology Service and is
taxable.'
6. Citing the decision
includes" is
used in the definition, the legislature does not
intend to restrict the definition; makes the
definition enumerative but not exhaustive. That ... intent to make the definition
exhaustiveand would cover only those banking
companies which fall within the purview of the
definition and no other
Condensed Chemical Dictionary.
Query 270 : Would you kindly show that definition ?
Answer : The definition at page 2690 and 749 of the Condensed Chemical dictionary - shown ... Because it is told in the technology as plastics material.
Query 277 : Are you now going by the definition of plastic as found
sheets.
40. He, then referred us to definition and characteristics of laminates in Encyclopaedia of Chemical Technology by Kirk and Othmer Vol. 17 at page ... 10th Edition). He also referred to definition of polymerisation at page 853 of Chambers Dictionary of Science and Technology.
46. Shri Sharma, Ld. Consultant
definition of Intellectual Property Right that the right has to be a specific Right under a specific Law. Examples are given under the definition such ... Rights (i.e.IPRs) such as patents, copyrights, trademarks and designs. The definition of taxable service includes only such IPRs (except copyright) that are prescribed under
insects. She has referred to the definition of insecticides as given in Encyclopaedia of Chemical Technology by Kirk Othmer - page 418. She pleads that insecticides ... statute or a statutory instruction in the absence of any definition in that very document it must be given the same meaning which it receives
Mathur replied by citing the definition of a fastener as contained in the Chambers Dictionary of Science and Technology, which ran as follows:
An article ... already observed, Shri Mathur had quoted the definition in the Chambers Dictionary of Science and Technology to the effect that a fastener is designed
