Home Highlights November 2011 Year 2011 This

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

2. Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the...

3. Nature of purchase of software - software purchased by assessee for ultimate export either as embedded software or as part of project undertaken by it cannot be...

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

5. Addition on account of software purchase - software was purchased and subsequently sold to customer and was not used by the assessee - addition deleted - AT

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

7. TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,...

8. Cenvat Credit on M.S. scrap - first stage / second stage dealer - dealer could not produce purchase invoice of M.S. scrap supplied to the applicant - prima facie case is...

9. Instructions for back office processing of online GST Refund applications - SGST

10. Expenditure on obtaining license for use of accounting software - revenue or capital expenditure - the assessee has not purchased the software but has purchased the...

11. Reopening of assessment u/s 147 - Bogus software purchase - Assessing Officer has accepted the net profit as per the books of account and merely on surmises and...

12. Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

13. The payments were made for the purpose of improvement of the software consequent upon merger of other companies, which was necessitated to generate some reports in...

14. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

15. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...