AI Drafter 
TaxTMI 
TaxTMI 
2017 (7) TMI 297
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....hawte". The respondent also provided services of Website Scanning (WS) for vulnerabilities certificate services of brand "McAfee Secure". He informed that the respondent had initially received the aforesaid certificate services from domestic companies and thereafter they imported the certificate services directly from the certificate services issuers abroad, also known as certifying authority (CA). He informed that with SSL certificate services, a website is secured for communication between the website and internet browser by server authentication, data encryption, message integrity and optional client authentication. With CS certificate service, software developers and other content publishers can digitally sign software or applications, especially those that might be down loaded or run online to verify that code being run has not been altered or corrupted thereby reassuring customers its real thing. WS certificate is used for daily scanning of website for security flaws which prevent hackers from tampering or stealing data. McAfee secure seal is displayed on websites for enhancing their creditability and acts as a deterrent to prospective hackers. It also increases the confidenc....
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....rvice (BAS) c) Business Support Service (BAS) He pointed out that the Commissioner has wrongly relied on the said letter issued by CBEC to the Controller of Certifying Authorities in respect of digital signature certificate. He pointed out that the services provided by the respondents are different from the services of issuance of digital signature certificate by certifying authorities. He argued that the product under reference are software which were supplied by overseas suppliers to the customers of the respondent by e-mail. The respondent placed orders to the overseas suppliers and the overseas suppliers send the product directly to the respondents client by e-mail with instructions about their installation on web servers. For these services, the overseas suppliers raise invoices on the respondents and the respondent in turn raised invoices on the domestic customers. The payments for the product so supplied were collected by the respondent and remitted to the foreign suppliers against invoices raised by them. He pointed out that the adjudicating authority has held this is the transaction in trade and that no service tax can be demanded. He argued that while software is pr....
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....gation Systems Ltd. - 2015 (40) STR 752 (T) 3.1 He further argued that in view of revenue neutrality, the extended period of limitation could not have been invoked. In so far as the demand of duty on reverse charge basis is concerned as they were merely importing certificate and further selling the certificates to various clients. Ld. Advocate relied on the impugned order to assert that character of the certificates provided by them was the same as that of digital signature referred to in the letter of CEC addressed to the controller of certifying authorities. He relied on the impugned order. 4. We have gone through the rival submissions. The essential grievance of the revenue is that the Commissioner has not given any finding with regard to the classification of the service provided/received by the respondent. Under the classification of business support service for the period 01/05/2006 to 30/05/2007 and under the classification development of supply of content services for the period 01/06/2007 to 15/05/2008. 4.1 The second grievance of the revenue is that the impugned order wrongly holds that since the said services provided by the respondent is classifiable under Info....
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....r these decisions have been passed without examining the provisions of Section 65A of the Finance Act 1994. In the case of SOUTH CITY MOTORS LTD- 2012 (25) S.T.R. 483 (Tri. - Del.) tribunal has held as follows 12. We note that both the entries for Business Auxiliary Service and Business Support Service have different objects. After the introduction of the new entry, there can be argument as to which entry covers the activity more appropriately. Such an issue is different from the type of new entries covered by the Mumbai High Court in the case of Indian National Shipowners case (supra) and this cannot be a reason to hold that the activities were not taxable prior to the introduction of the entry for Business Support Services. We follow the decisions of the Tribunal in cases cited in para 10 above and hold that the service was classifiable under "Business Auxiliary Service" during the relevant period. This view gets support from the Section 65A of the Finance Act 1994 which recognises that it is possible for a service to be classifiable in more than one service classification. SECTION 65A. Classification of taxable services. (1) For the purposes of this Chapter, class....