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2023 (4) TMI 546 - AT - Service TaxLevy of service tax - dealings on a species of Digital Signature Certificate - demand under four different taxable service categories, for different period - HELD THAT:- In the matter of SIFY TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, LTU, CHENNAI [2018 (6) TMI 644 - CESTAT CHENNAI] the co-ordinate bench of the Tribunal was confronted with the issue of providing Secured Socket Layer Certification (SSLC) and Digital Signature Certificate being an IT service from 16.05.2008 onward or not and whether the same were Development of Content Service or Business Support Service for the earlier period. After considering the entire gamut of services as well as CBEC clarification bearing F. No. 137/76/2008-CX4 dated 05.06.2008 and F. No. 137/76/2008-CX4 dated 28.07.2008, the bench concluded that the services involved are not taxable services of the nature sought by the department and simply usage of some software by the party in India would not amount to activities coming under the preview of information technology services. The Sify Order extensively covers the rejection of the activities for service tax under the heads purposed by the department in the instant case also, and even for the same periods. Thus, activities of the appellants are not covered under various heads proposed by the department - appeal allowed.
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