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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 ...


Antivirus Software Supply with License Fee Classified as Sale, Not Service, No Service Tax Liability Involved.

January 13, 2020

Case Laws     Service Tax     AT

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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