https://www.taxtmi.com/caselaws?id=361817 The tribunal ruled in favor of the appellant, finding that the issuance of Digital Signature Certificates (DSCs) and Secure Socket Layer Certificates (SSLCs) by the appellant did not fall under taxable categories specified by the department. The tribunal agreed with the appellant's contention that their activities did not involve IT software development or related services. Consequently, the impugned order was set aside, and the appeal was allowed with consequential reliefs. The tribunal also deemed the invocation of the extended period for demand and imposition of penalties as unjustified. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361817 The tribunal ruled in favor of the appellant, finding that the issuance of Digital Signature Certificates (DSCs) and Secure Socket Layer Certificates (SSLCs) by the appellant did not fall under taxable categories specified by the department. The tribunal agreed with the appellant's contention that their activities did not involve IT software development or related services. Consequently, the impugned order was set aside, and the appeal was allowed with consequential reliefs. The tribunal also deemed the invocation of the extended period for demand and imposition of penalties as unjustified. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361817