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2018 (6) TMI 644 - CESTAT CHENNAIBusiness Support Services - Development and supply of contents - Information Technology Services - Reverse charge mechanism - appellant entered into an agreement with M/s.Verisign (Symantac) USA whereby appellant was authorized to use the software of digital signature and generate DSC (Digital Signature Certificate) and SSLC (Secured Socket Layer Certification) - Held that:- From the detailed explanation of the activity put forward by the Ld.Counsel for appellant, it is found that any of the steps/process involved in issuing DSC would fall within the definition of Information Technology Services. Further, the software is owned by M/s.Verisign, USA and appellants have obtained only right to use the software. Therefore their activity does not involve any development of software, In fact appellants make use of the software already developed by M/s.Verisign and generate digital certificates. This is nothing but use of software just like use of windows software etc. The appellant issues DSC as per license issued to them by Controller of Certifying Authorities, Appellants have to follow the procedures prescribed under the Information Technology Act, 2000. Thus the activity of issuing DSC is statutorily recognised - The department vide letter dt.28.7.2008 has clarified that if the issuance of DSC does not involve development of IT Software, adoption or adaptation service related to IT software or certification of IT Software, the activity would not fall under Information Technology Services. When the process of issue of both these certificates are akin to each other, merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services. Appeal allowed - decided in favor of appellant.
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