Dispute Over Service Tax on Digital Signature Certificates Supply; Should Not Be Taxed as IT Services Under IT Act, 2000.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities, Appellants have to follow the procedures prescribed under the Information Technology Act, 2000. - merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services.....