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2013 (10) TMI 1060 - CESTAT BANGALORERight to use Software – Extended Period of Limitation - Waiver of Pre-deposit – Revenue was of the view that the appellant transferred the right to use the software for a limited period through internet and the same is activated through activation keys - Held that:- The sample invoices provides which shows that the software was sold in the form of CD only and they were back-to-back orders and the software were purchased and the same was sold - Further VAT was also discharged on such transactions - the entire demand was barred by limitation since whole amount demanded was by invoking extended period only - Ongoing through the records, we find that the claims that was made what had taken place was the sale of software only and therefore the least that can be said was extended period could not have been invoked appeared to be correct - In view of these observations, we consider that appellant has made out a prima facie case for pre-deposit and stay - Accordingly, there shall be waiver of pre-deposit and stay against recovery during the pendency of appeal – Stay granted.
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