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Service tax is payable under ‘Information Technology Software Service’ as right to use software granted after 16/05/2008
Case Law Details
- Case Name
- United India Insurance Co. Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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United India Insurance Co. Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
CESTAT Chennai held that as right to use the software was granted after 16/05/2008 the same is leviable to service tax under ‘Information Technology Software Service’.
Facts- The appellant (UIIC) was engaged in providing services under the category of “general insurance services” and “insurance auxiliary service” as defined under clause 55 of section 65 of the Finance Act 1994.
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