Case Law Details
K7 Computing Private Ltd. Vs Commissioner (Madaras High Court)
The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?
The petitioner’s ‘Anti Virus Software’ in CD forms squarely falls within the essential features of the definition of the ‘Information Technology Software’. In other words, all essential conditions stipulated under the definition of ‘Information Technology Software’ are the essential and salient features of an ‘Anti Virus Software’ also. If that be so, the submissions of the petitioner that an ‘Anti Virus Software’ is outside the ambit of the definition of an ‘Information Technology Software’ is not based on any ‘Intelligible Differentia’ . Thus, the petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the definition of ‘Information Technology Software’. While that being so, by applying the ratio of the Hon’ble Division Bench in ISODA (supra), it can be held that ‘Information Technology Software’ is a ‘service’ and when the ‘Anti Virus Software’ of the petitioner would fall within the definition of an ‘Information Technology Software’, I do not find any infirmity in the action taken by the Department in demanding service tax from the petitioner, through the impugned order. For all the foregoing reasons, there are no merits in the Writ Petitions. Accordingly, the same stands dismissed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
With the consent of both parties, the present Writ Petitions are taken up and heard through Video Conferencing on 25.09.2020.
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