https://www.taxtmi.com/caselaws?id=361817 Issuance of digital signature certificates and secure socket layer certificates, where the service provider merely uses licensed software to verify subscriber credentials, upload data and generate certificates, does not satisfy the statutory definitions of business support service, development and supply of content service, or information technology software service under the Finance Act, 1994. The activity involves use of software rather than development, adaptation, upgradation or consultancy in relation to software, and the same reasoning applies to SSL certificates. The classification adopted in the impugned order was therefore unsustainable, and the demand, interest and penalties could not stand; the appeal was allowed and the order set aside with consequential relief. 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 Issuance of digital signature certificates and secure socket layer certificates, where the service provider merely uses licensed software to verify subscriber credentials, upload data and generate certificates, does not satisfy the statutory definitions of business support service, development and supply of content service, or information technology software service under the Finance Act, 1994. The activity involves use of software rather than development, adaptation, upgradation or consultancy in relation to software, and the same reasoning applies to SSL certificates. The classification adopted in the impugned order was therefore unsustainable, and the demand, interest and penalties could not stand; the appeal was allowed and the order set aside with consequential relief. Case-Laws Service Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361817