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2021 (8) TMI 591 - HC - Service TaxLevy of service tax - taxable service or not - appellant developed anti virus software in the name of 'K7 Total Security' and 'K7 anti virus' - vires of Section 65(105)(zzzze) of Chapter V of the Finance Act, 1994 - HELD THAT:- Hon'ble Division Bench of this Court in the case of INFOTECH SOFTWARE DEALERS ASSOCIATION VERSUS UNION OF INDIA AND OTHERS [2010 (8) TMI 13 - HIGH COURT OF MADRAS] where the said decision of the Hon'ble Division Bench of this Court has dealt with all issues in a comprehensive manner though the prayer sought was for a declaration and such declaratory relief was sought for by the members of an association, who are all software dealers/developers. The definition of 'information technology software' is wide enough to bring within its fold the anti virus software, which has to be obviously installed in the hardware and it would interact whenever the user of the computer engages the system. Therefore, the learned Single Judge is right in holding that the stand taken by the appellant herein does not merit consideration. Appeal dismissed.
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