IT Software Services Provided by Wipro Limited to SEZ Units Fully Exempted from Service Tax: CESTAT [Read Order]

The services received from Microsoft do not constitute taxable IT services as defined in the Finance Act
CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Chennai-Software-Software-Services-IT-Software-IT-Software-Services-Wipro-TAXSCAN

The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Information Technology software services provided by Wipro Limited to Special Economic Zone (SEZ) units are fully exempt from service tax, and further noted that the appellant was not liable to pay any service tax under the reverse charge basis, as…

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