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2014 (11) TMI 163 - AT - Service TaxWaiver of Pre deposit - Digital Signature Certificate (DSC) and Secure Socket Layer Certification (SSLC) services - appellant contended that activities of DSC and SSLC would not pertain to IT software and therefore they do not come within the service tax net under IT services - Held that:- The essential ingredients of the definition of information technology software are that these are recorded in the machine readable form. Machines normally used for manipulating or providing interactivity to users by means of computer or automatic data processing machine or in other devices of equipment. Software should be written in readable form. The software is meant to operate the machine and it is coded in machine readable language. The data has to be processed by machine using the software. Prima facie, we find that the applicants upload the information in the software to create the required DSC. It is submitted by the applicant in their statements that they were providing IT services to their customers. It appears that recording of data in machine readable form is involved in DSC and SSLC and would cover under IT services. The levy of service tax is not dependent on the fact thereof who retained the source code. But, there is some force in the submission of the learned Advocate in respect of demand of tax on SSLC under BSS and DCS Services. The applicant failed to make out a strong prima facie case for waiver of pre-deposit of entire amount of dues - Partial stay granted.
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