Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Development of software and system analysis for internet based ...


Appellant's Software Development and System Analysis for Trading Classified as Consulting Engineers Services, Exempt from Service Tax.

April 21, 2015

Case Laws     Service Tax     AT

Development of software and system analysis for internet based trading services - services rendered by the appellant/assesssee during the period in question will fall under the Consulting Engineers Services with exemption from the payment of service tax liability - AT

View Source

 


 

You may also like:

  1. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

  2. Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

  3. CESTAT adjudicated an import classification dispute involving software license documentation accompanying distributed control system hardware. The tribunal determined...

  4. Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - The definition of 'information technology...

  5. Technical testing and analysis service - service under discussion relates to research and development activity and the appellants are not undertaking the testing and...

  6. The ITAT partially allowed the taxpayer's appeal concerning comparable selection for transfer pricing adjustments. The Tribunal excluded Tata Elxsi Limited (significant...

  7. Transfer price - The revenue derived from unrelated party transactions at 20.30% of the aggregate revenue of the appellant, cannot be the reason for disregarding...

  8. Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified...

  9. Software consumable expenses – The expenditure was incurred for application software and not for system software – The software was not of enduring nature and would...

  10. AT upheld insider trading charges against appellants for violating PIT Regulations through trading in Biocon securities while possessing UPSI. Appellant 1 was deemed a...

  11. ITAT ruled on multiple taxation issues for the assessee engaged in software development. The tribunal partially allowed the assessee's appeals, addressing key points:...

  12. The appellant, a large account reseller authorized by Microsoft, received IT services from Microsoft for which payments were made. The department alleged that Microsoft...

  13. Online Information and Database Access or Retrieval (OIDAR) services are not applicable to Search Engine Optimization (SEO) services provided by the appellant, which...

  14. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

  15. Design, development of software, development of detailed engineering, procurement, fabrication of proto type of air craft. Prima facie, the activities did not appear to...

 

Quick Updates:Latest Updates