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
VAT - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Nature of activity - sale or service? - Unbranded ...

Case Laws     VAT and Sales Tax

April 10, 2019

Nature of activity - sale or service? - Unbranded software/uncanned software - it was the duty of the Company to have placed the basic material, i.e., the agreement or the contract so entered by it with its client to bring the said software out of the purview of the goods.

View Source

 


 

You may also like:

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

  2. 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...

  3. Nature of activity - sale or service - supply of packed Antivirus Software (Quick Heal) to the end user by charging license fee - Information Technology services -...

  4. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

  5. 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...

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

  7. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

  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. 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...

  10. 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...

  11. Nature of activity - sale or service - sale of photo books to photographers/photo studios - As the activity of printing has been exempted from payment of service tax,...

  12. Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the...

  13. Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or...

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

  15. Classification of services - business auxiliary services or not - The Subsidiary company is also undertaking the activity of clearing and forwarding agent. No clause of...

 

Quick Updates:Latest Updates