TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 546
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....s. 2. The Appellant has filed the present appeal being dissatisfied and aggrieved with Order in Appeal No. VAD-EXCUS-001-APP-305/306-2013-14 dated 21.8.13 passed by the Hon'ble Commissioner (Appeals) of Central Excise, Customs & Service Tax, Vadodara. 3. The matrix of the facts leading to the filing of the present appeal is as follows:- 3.1 The Appellant is engaged in issuing digital Security certificates, suitable for E-commerce transactions popularly known as SSL certificates. 3.2 The department demanded Service Tax from the Appellant on the dealings on a species of Digital Signature Certificate, under four different taxable service categories, for different period. 3.3 SCN dt.17.4.12 came to be issued to the Appellant,....
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....ntials of subscribers for M/s Entrust Limited, Canada suitably. For the services provided appellant collect the amount from Indian customers and retain consideration and the balance amount is passed on to M/s. Entrust Limited. The show cause notice was issue for such remittance abroad (under RCM basis) for different periods, under different service categories as follow:- 4.1 The appellant plead that the issue is no longer res-integra and has been discussed at length in the order of co-ordinate bench as reported in 2018 (14) GSTL 268 Tribunal Chennai in the matter of Sify Technologies Ltd. Vs. Commissioner of Central Excise and Service Tax., LTU, Chennai, with only difference that for the purposes of the present litigation no Digital sign....
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....(14) GSTL 268 (Tri.- Chennai) the co-ordinate bench of the Tribunal was confronted with the issue of providing Secured Socket Layer Certification (SSLC) and Digital Signature Certificate being an IT service from 16.05.2008 onward or not and whether the same were Development of Content Service or Business Support Service for the earlier period. After considering the entire gamut of services as well as CBEC clarification bearing F. No. 137/76/2008-CX4 dated 05.06.2008 and F. No. 137/76/2008-CX4 dated 28.07.2008, the bench concluded that the services involved are not taxable services of the nature sought by the department and simply usage of some software by the party in India would not amount to activities coming under the preview of informat....
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.... activity of issuing DSC is statut only recognized. The department vide letter dated 28-7-2008 has clarified that if the issuance of DSC does not involve development of IT Software, adoption or adaptation service related to IT software or certification of IT Software, the activity would not fall under Information Technology Services. When the process of issue of both these certificates are akin to each other, merely because SSLC is issued under voluntary requirement of the customer the same cannot be classified under Information Technology Services". 6.1 We find that the Sify Order extensively covers the rejection of the activities for service tax under the heads purposed by the department in the instant case also, and even for the same ....