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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Classification of services - Anti Virus Software - The ...


Anti-virus software classified as 'Information Technology Software'; petitioner liable for service tax u/s 68, Finance Act 1994.

November 4, 2020

Case Laws     Service Tax     HC

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 definition of ‘Information Technology Software’ - Since the petitioner is liable to pay service tax but had not discharged the service tax liability, the provisions of Section 68 of the Finance Act, 1994 r/w. Rule 6 of the Service Tax Rules has been violated - HC

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