https://www.taxtmi.com/caselaws?id=436520 Services relating to issuance of SSL certificates were treated as materially similar to the issuance of digital signature certificates examined in a co-ordinate bench ruling. The Tribunal relied on that earlier reasoning, including the nature of the certification process, the role of software, and departmental clarifications, to conclude that the activity did not fall within the taxable service heads invoked by the department. On that basis, the SSL certificate activity was held not liable to service tax under the proposed categories, and the demand could not be sustained. en-us Tue, 21 Mar 2023 00:00:00 +0530 Sat, 15 Apr 2023 08:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436520 Services relating to issuance of SSL certificates were treated as materially similar to the issuance of digital signature certificates examined in a co-ordinate bench ruling. The Tribunal relied on that earlier reasoning, including the nature of the certification process, the role of software, and departmental clarifications, to conclude that the activity did not fall within the taxable service heads invoked by the department. On that basis, the SSL certificate activity was held not liable to service tax under the proposed categories, and the demand could not be sustained. Case-Laws Service Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436520