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2014 (2) TMI 806 - CESTAT BANGALOREDemand of service tax - Information Technology Software Service - Held that:- appellant received from a foreign vendor licence for use of IT software in India and conveyed this licence to distributors in India, who in turn conveyed this to the ultimate customers in India. The appellant paid service tax on the consideration received from the distributors. The case of the appellant at this stage is that, in the event of any liability to pay service tax being fixed on them in relation to licence received from the foreign vendor, CENVAT credit of the service tax so paid would be available to the appellant for payment of service tax in India - Stay granted.
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