2024 (9) TMI 1601

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..... ws a separate income under head software activation charges - time limitation - low tax effect by bearing in mind Circular dated 06.08.2024 issued by Ministry of Finance, Government of India - it was held by CESTAT that 'the amount collected by the Appellant from their customers against as activation charges of equipment/ software features are covered under the activity of sales of goods and n .....

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