COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED
In the result, the appeals are allowed
C.A. No.-005167 - 2022Supreme Court05 Aug 2022
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 35LSection 65Section 66ESection 73(1)Section 83
53a)
“information technology software” means
any representation of instructions, data, sound or
image, including source code and object code,
recorded in a machine readable form, and capable of
being manipulated or providing interactivity to a user,
by means of a computer or an automatic data
processing machine or any other device or equipment;
4.6
Similarly, the definition of taxable services
