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    <title>2020 (11) TMI 83 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the Writ Petitions, upholding the demand for service tax on Anti Virus Software. It held that the petitioner failed to prove that Anti Virus Software does not qualify as &#039;Information Technology Software&#039;. Consequently, the court found no issue with the Department imposing interest and penalty for non-payment of service tax. The judgment reaffirmed the classification of Anti Virus Software as a service subject to service tax, based on the definition of &#039;Information Technology Software&#039;.</description>
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      <link>https://www.taxtmi.com/caselaws?id=400328</link>
      <description>The court dismissed the Writ Petitions, upholding the demand for service tax on Anti Virus Software. It held that the petitioner failed to prove that Anti Virus Software does not qualify as &#039;Information Technology Software&#039;. Consequently, the court found no issue with the Department imposing interest and penalty for non-payment of service tax. The judgment reaffirmed the classification of Anti Virus Software as a service subject to service tax, based on the definition of &#039;Information Technology Software&#039;.</description>
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      <pubDate>Thu, 29 Oct 2020 00:00:00 +0530</pubDate>
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