Constitutionality of levy of service tax under the category of Information Technology Software Service upheld

Info tech Software Dealers Association Vs. UOI (Madras High Court), W.P .Nos. 3811 & 18886 of 2009, DATED: 24.08.2010 Facts in brief • The petitioner, Info tech Software Dealers Association (“ISODA”), is a society of software re sellers (re-seller) engaged in resale of computer software products. The software sold by the society falls into three categories, namely, (i) Shrink Wrap Software; (ii) Multiple User Software/ Paper License and (iii( Internet Download. • The re seller has the right to market the software under the Master End User License Agreement (“Master EU...