Service Tax cannot be levied on antivirus software sold in CD
Last updated: 12 August 2022
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India in the matter ofCommissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in Compact Disc ("CD") even if free updates provided later on and also, artificial segregation of the transaction, into two parts is not tenable in law.
Citation :
Civil Appeal No. 5167 of 2022 dated August 5, 2022
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Bimal Jain
Published in Service Tax
Views : 247
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