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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Levy of service tax - taxable service or not - information ...

Service Tax

August 14, 2021

Levy of service tax - taxable service or not - information technology software - appellant developed anti virus software - 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. - HC

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