2013 (10) TMI 1060

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..... ioner, (AR) ORDER Per: B.S.V. Murthy: Service tax has been demanded on the ground that appellant is transferred the right to use the software for a limited period through internet and the same is activated through activation keys. However, the learned counsel submits that this is contrary to the facts. In respect of such transactions, the appellants have already discharged service tax and in re .....

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..... has been paid on such transactions. This aspect needs to be verified and confirmed, which can be done only at the time of final hearing. However, ongoing through the records, we find that the claims made by the learned counsel that what has taken place is the sale of software only and therefore the least that can be said is extended period could not have been invoked appears to be correct. In vie .....

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