technology
software,
ii)study, analysis, design and programming
of information technology software,
iii)adaptation, upgradation, enhancement,
implementation and other similar services related
to information technology ... information technology
software,
v)(providing) the right to use information
technology software for commercial exploitation
including right to reproduce, distribute and sell
information technology software
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
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
exclude the company M/s. Acropetal
Technologies Limited, without appreciating that the definition of ITeS
service in the CBDT Notification doesn't differentiate between ... reliance on the CBDT Circular wherein the Board in the definition
of Information Technology enabled Services [ITeS] does not make any
difference between
operational a focussed and time-bound
Technology Upgradation, which would provide a focal point for
modernisation efforts through technology upgradation in the industry.
The main ... investment in TUF compatible specified
machinery. As per the definition of "Technology Upgradation" given in the
Scheme, what it meant was induction
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
Section 2(i) of the Information Technology Act, 2000,
which as noted above, is a ‘means and includes’ definition of a much more
complex
includes” is used in the definition, the
legislature does not intend to restrict the
definition: it makes the definition enumerative
but not exhaustive. That ... Kasilingam [P. Kasilingam v. PSG College of
Technology , 1995 Supp (2) SCC 348]), this Court
set out definition sections where the
expression “means” was followed
Union Of India vs M/S G.S. Chatha Rice Mills on 23 September, 2020
holding that the services provided under the
agreement are covered under the definition of FTS under Article
12(4)(b) of the treaty even though ... service to apply the technology
contained therein."
5.19 Following payments, however have been excluded from the
definition of the " Fee for technical services
