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
products
to the appellant. This activity falls squarely within the definition of
'Information Technology Software Services' clause(v) of section
Page ... Before analysing the arguments, it is relevant to reproduce the
definition of Information Technology Software as defined under Section
65(53a) and the taxable service
order of the adjudicating authority and
held:
"24. The definition of „information technology
software„ is same 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
Tube, Instagram or
OTT, which falls within the definition of “Digital Media” under the Information
Technology (Intermediary Guidelines and Digital Media Ethics) Rules
M/S.Lks Gold House Private Limited vs The Deputy Commissioner Of Income Tax on
hard-and-fast" definition and no meaning other than that which is put in
the definition can be assigned to the same. (Also ... College of Technology .) On the other hand, when the word "includes" is used
in the definition, the legislature does not intend to restrict
passed
by the Hon'ble Apex Court in Birla Institute of Technology v. State
of Jharkhand and Ors. (2019) 4 SCC 513, wherein retrospective ... that once
category of teachers also came to be included under the definition of
employee for the purpose of payment under the Payment of Gratuity
infrastructural facilities.
12. As the definition shows, anything which
contributes to the development of industries in
industrial areas like technology parks, townships
for the purpose ... wide definition of the words "industrial
infrastructural facilities" as contained in Section 2
(7a) of the Act, making of a technology park,
research
definition, the
legislature does not intend to restrict the
WPC (OAC) No.4126 of 2016 Page 21 of 43
definition: it makes the definition enumerative ... Kasilingam Vrs. PSG
College of Technology, 1995 Supp (2) SCC 348,
this Court set out definition sections where the
expression "means" was followed
definition, the
legislature does not intend to restrict the
WPC (OAC) No.4125 of 2016 Page 21 of 43
definition: it makes the definition enumerative ... Kasilingam Vrs. PSG
College of Technology, 1995 Supp (2) SCC 348,
this Court set out definition sections where the
expression "means" was followed
