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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Nature of activity - sale or service - supply of packed ...

Case Laws     Service Tax

January 13, 2020

Nature of activity - sale or service - supply of packed Antivirus Software (Quick Heal) to the end user by charging license fee - Information Technology services - Merely because “Quick Heal” retains title and ownership of the software does not mean that it interferes with the right of the licensee to use the software. - No service tax liability.

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