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
Resolution No. 28/1/99-CTI
dated 31st March, 1999, introduced the Technology Upgradation Fund
Scheme (TUFS), which, in substance, provided 5% reimbursement ... assistance
under the TUFS. Clause 1, thereunder, contained in the
―Definition of Technology Upgradation‖, and defined
Technology Upgradation as meaning induction of state
Rules 1962") and some definition clauses, Sections 3 and 13 of the Information Technology Act, 2000 (hereinafter referred
Sugandhi Snuff King Pvt. Ltd. & Anr. vs Commissioner (Food Safety) Government ... on 27 September
Technologies Private Limited, Ludhiana
34
7.8 The Ld.AR submitted that on pages 90 and 91 of the impugned
order, the AO again wrongly concludes ... passenger transportation service and as such the same
comes under the conclusive definition of "Work" as contained in the
Explanation to section 194C
Payment of INR 3.70,35,976/- received on
account Information & Communication
Technology (ICT) service charges from Perfetti
Van Melle India Private Ltd., taxed ... serv ices to apply the technology contained therein. Hence,
routine advisory and consultancy services cannot be covered
under the definition of FTS in the India
spirit or intent."
The new definition of the word "interest" in section 2 (7) is in two parts.
Firstly, it says that ... exclusive definition vide P. Kasilingam v. P.S. G.
College of Technology (1995/supp 2 SCC 348. When we say that a word
rendered using information technology. If that
interpretation is accepted, then virtually every service rendered using
a computer device or other technology would become an ITES ... rendered using information technology. If that
interpretation is accepted, then virtually every service rendered using
a computer device or other technology would become an ITES
Kasilingam [P. Kasilingam
v. PSG College of Technology , 1995 Supp (2) SCC
348] ), this Court set out definition sections where
the expression 'means
technology and management information services. The issue
was whether the above services are managerial in nature and therefore, do not
fall under the definition ... definition of technical services,
the onus is on the revenue authorities to demonstrate that the services do
involve transfer of technology." The Mumbai Bench
