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2020 (2) TMI 1377 - AT - Service TaxInformation Technology Software Services - Anti-virus software provided in a CD or through direct downloads - demand of service tax alongwith interest and penalty - periods May 2008 to June 2009, July 2009 to March 2010 and April 2010 to March 2011 - HELD THAT:- The Tribunal in QUICK HEAL TECHNOLOGIES LIMITED VERSUS COMMISSIONER OF SERVICE TAX, DELHI [2020 (1) TMI 430 - CESTAT NEW DELHI] has held that the sale of Antivirus Software or updates thereof is sale of goods and that the activity does not attract levy of service tax under ITSS. Further, the appellant has discharged VAT on the amounts received by sale of Anti-virus software. Needless to say that VAT and Service Tax are mutually exclusive. Demand of service tax on the very same amount is against the settled position of law - Appeal allowed - decided in favor of appellant.
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