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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Business Auxiliary Service - activation charges for activating ...

Case Laws     Service Tax

July 8, 2023

Business Auxiliary Service - activation charges for activating software - amount collected by the Appellant from their customers against as “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Service” as defined in the Act. - AT

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