Demand of service tax on supply of DSC (Digital Signature ...
Case Laws Service Tax
June 15, 2018
Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities, Appellants have to follow the procedures prescribed under the Information Technology Act, 2000. - merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services.
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