Sale of software / download of software - (a) If the software is ...

Electronic Software Downloads and Microsoft Licensing Classified as Services, Subject to Tax; Physical Media Transfers Exempt.

September 4, 2013

Case Laws Service Tax AAR

Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b) Applicant has granted license to run Microsoft software is a service and hence liable to service tax. - (c) transfer of software on media will not attract service tax. - AAR

View Source

← Previous Next →

Sale of software / download of software - (a) If the software is ...

Electronic Software Downloads and Microsoft Licensing Classified as Services, Subject to Tax; Physical Media Transfers Exempt.

September 4, 2013

Case Laws Service Tax AAR

You may also like:

Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

Classification of supply - supply of goods or supply of services - software license - the Explanatory Notes to the Scheme of Classification of Services stipulates that...

Classification of transactions involving the supply of antivirus software license codes/keys to end-users as either a provision of service or sale of goods. - The...

Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

The appellant, a large account reseller authorized by Microsoft, received IT services from Microsoft for which payments were made. The department alleged that Microsoft...

Reimbursement of invoices paid for the licensed software downloaded of M/s. Microsoft Inc., USA - There is no evidence that while routing the payment, the group concern...

The assessee, a non-resident company incorporated in Singapore without a permanent establishment in India, received income from licensing of software to M/s. L&T Ltd....

Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

The ITAT addressed the taxability of software license receipts as royalty under the India-US Tax Treaty. The case involved a foreign company selling software licenses to...

The case revolves around the taxation of income earned by the assessee from licensing software to Indian customers under the India-USA Double Taxation Avoidance...

Income deemed to accrue or arise in India - Supply of software - ‘royalty’ - Shrink wrap software or customized software - Drawing parallels with that decision and the...

Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified...

Quick Updates: