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
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
Central Excise Tariff
Act, 1985 from 01.03.2005. The definition of "Information
Technology Software" under both the said Act, are same.
Therefore, their cannot ... 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
Central Excise Tariff
Act, 1985 from 01.03.2005. The definition of "Information
Technology Software" under both the said Act, are same.
Therefore, their cannot ... 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
payment of service tax could arise
under the category of "Information Technology Software Service" as the
same was introduced with effect from ... information technology service was
introduced. The definition of information technology service is
"any service provided or to be provided to any person in relation
itself has admitted that the
same services is classified under "Information Technology Software Service" w.e.f
16.05.2008. This clearly shows that ... information
technology service was introduced. The definition of information technology
service is
"any service provided or to be provided to any person in relation
SCOPE OF THE SCHEME The following will be co vered under the
Technology Upgradation Fund Sche me:-
a) Cotto n ginning and pressing.
b) Textile ... Jute industry.
II. ELIGIBILITY CRITERIA FOR ASSIS TANCE
1. DEFINITION OF TECHNOLOGY UPGRADATI ON Technology
Upgradation would ordinarily mean induction of state
information Technology Act, 2000 and Section 13(2)
r/w.13(1)(d) of PC Act,1988 are covered under the definition of
Scheduled Offences ... Section 72 of Information
Technology Act, 2000 are covered under the definition of 'Scheduled
Offences' as defined under Section
treaty with Kenya,
definition of FTS is similar
Simba
to s. 9(1)(vii) ; Payment not
Technology Kenya Same as above
in the nature ... Definition of FTS
MKTY is similar to s. 9(1)(vii) ;
Information Payment not in the nature of
Ethiopia Same as above
Technology managerial, technical
Macrotech Developrs Ltd, Mumbai vs Dy Commissioner Of Income Tax, Central ... on 17 April, 2023
