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1. Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

2. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

3. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

4. Benefit of deduction u/s. 80IC - the agreement with ZTE is very clear that the supply of software and hardware necessary to support the software supply, installation &...

5. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

6. Disallowance of software expenses - revenue or capital expenditure - payment was made for maintenance/hosting services not resulted in any enduring benefit and there was...

7. Interpretation of Section 44BB and 44DA - bifurcation between the supply of software as well as ancillary services such as maintenance and installation - It is question...

8. Classification of supply - Pure Supply of goods or a Pure Supply of Services - Composite Supply - The principal supply however is a supply of service as it is the...

9. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

10. Taxability - incidental charges - Maintenance charges for usage of common facilities - as the principal supply i.e maintenance service and PIDP are taxable, interest and...

11. Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment...

12. Liability of GST - maintenance contracts - the supply of services/goods in the present case is naturally bundled, with the supply of goods being incidental to the supply...

13. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

14. Exemption from GST - pure services or not - The term ‘pure services’ has not been defined under the Act. However, a bare reading of the description of services as...

15. CENVAT credit - Cargo handling services - Courier services - nexus with output service - such services, have been used for purposes of repair and maintenance services...