Nature of activity - sale or service - The appellant procured ...

Service Tax

March 16, 2024

Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients installed with Microsoft software, questioning whether this constituted a sale of goods or a service under ITSS. - The tribunal held that merely affixing stickers/labels, providing authenticity to software loaded onto Thin Clients, does not constitute a 'service' received under ITSS. It distinguished the transaction from the distribution/sale of software, focusing on the sale of embedded systems without transferring copyright. Thus, the transaction was deemed a 'sale' of goods, not a service taxable under ITSS.

View Source

← Previous Next →

Nature of activity - sale or service - The appellant procured ...

Service Tax

March 16, 2024

You may also like:

SSI exemption - manufacture of labels / stickers bearing the band name of the customer - An interpretation of Clause 4(e) to the effect that stickers would mean only...

Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

Manufacture - the activity of re-labelling of MRP stickers or affixing higher MRP stickers as in the present case amounts to manufacture - the activity carried out by...

Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under...

Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

Activity in the nature of sale or not - Deemed sale - leasing out the hoarding to the customer for specific period - If the transaction related to lease of hoarding is...

Process amounting to manufacture - activity of labelling - availing the cenvat credit of the duty paid by its Jammu unit - The Supreme Court examined whether the...

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities...

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

Whether activities such as affixing of warranty stickers and chassis number stickers of the fully finished imported already branded VCD/DVD/Multi players of Heading...

Manufacturing activity or Packaging Services - activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - for a...

Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable...

Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as...

Nature of activity - replacing the old scrap received from the customers with the already processed Winding wire, then and there, at a fixed differential price - sale of...

Nature of activity - sale or service - packed food which is sold as take away - the food in packed form is sold either on the counter or through delivery boys to the...

Quick Updates: