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2020 (11) TMI 83 - HC - Service TaxClassification of services - Information Technology Software Service - Anti Virus Software - petitioner submitted that ‘Anti Virus Software’ do not fall within the ambit of taxable service, as defined under Section 65 (105) (zzzze) of the Act - HELD THAT:- The ‘Anti Virus Software’ runs on computers, mobile phones, data processing machine, sensors, cameras and other such equipments. They provide interactions with the user under the EULA, by providing interactions, configurations and other screens or pages. They are invariably provided to the market in machine readable, executable or binary compilations and exists with the creator or producer in source code or object code forms. They are representation of instructions that include data, sounds and images. The petitioner’s ‘Anti Virus Software’ in CD forms squarely falls within the essential features of the definition of the ‘Information Technology Software’. In other words, all essential conditions stipulated under the definition of ‘Information Technology Software’ are the essential and salient features of an ‘Anti Virus Software’ also. If that be so, the submissions of the petitioner that an ‘Anti Virus Software’ is outside the ambit of the definition of an ‘Information Technology Software’ is not based on any ‘Intelligible Differentia’. The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the definition of ‘Information Technology Software’ - Since the petitioner is liable to pay service tax but had not discharged the service tax liability, the provisions of Section 68 of the Finance Act, 1994 r/w. Rule 6 of the Service Tax Rules has been violated and therefore, there are no infirmity on the part of the Department, in imposing interest under Section 75(i) along with penalty under Section 76(1) of the Finance Act, 1994. Petition dismissed - decided against petitioner.
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