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 August 2014 Year 2014 This

Information technology service - Inasmuch as the appellant has ...


Appellant Proves Sales Tax Compliance, Argues No Service Tax Due on Software Sale Transaction.

August 20, 2014

Case Laws     Service Tax     AT

Information technology service - Inasmuch as the appellant has discharged the sales tax/VAT liability on such software, there is merit in the contention of the appellant that liability to pay service tax does not arise on a sale transaction - 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. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

  3. 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...

  4. The case pertains to service tax liability arising from the sale/transfer of a business as a going concern by way of slump sale under the Income Tax Act, 1961. The issue...

  5. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

  6. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

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

  8. Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and...

  9. Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is...

  10. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

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

  12. 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...

  13. The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

  14. Levy of Sales Tax - customised Information Technology (IT) software - The decision of the Supreme Court in Tata Consultancy Services clearly supports the contention of...

  15. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

 

Quick Updates:Latest Updates