Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Right to use Software – The sample invoices provides which shows ...


Court Grants Stay in Case Over Software Sales Transacted via CDs with VAT Paid on Resale Orders.

October 26, 2013

Case Laws     Service Tax     AT

Right to use Software – The sample invoices provides which shows that the software was sold in the form of CD only and they were back-to-back orders and the software were purchased and the same was sold - vat was paid - stay granted - AT

View Source

 


 

You may also like:

  1. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

  2. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

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

  4. Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT

  5. Deemed sale or not - right to use the software - Antivirus Software license key/code supplied by the respondent along with CD/DVD replicated with Quick Heal Brand...

  6. 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...

  7. Sale of software - packaged software were imported from the replicator or the foreign supplier - the sale of software is only a sale of goods and the service tax cannot...

  8. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  9. Seeking grant of regular bail - evasion of tax under Haryana VAT Act - The High court applies the triple test in economic offenses, which includes evaluating whether the...

  10. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  11. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

  12. Stay of demand - Factor for granting stay - prima facie case, balance of convenience, relative hardship, offer to pay by the Assesse & the earlier orders of the Tribunal...

  13. TDS u/s 195 - amounts paid by the assessee to the non-resident computer software manufacturers / suppliers as consideration for the resale / use of computer software, is...

  14. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

  15. Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court...

 

Quick Updates:Latest Updates