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of <h1>Tax Appeal Dismissed: Minimal Financial Impact Renders Challenge Procedurally Ineffective Under Existing Finance Ministry Guidelines</h1> SC dismissed the civil appeal due to minimal tax implications, following a Ministry of Finance circular. The appellant's counsel concurred that the appeal ... Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - whole case has been made by the Department on the basis of balance sheet which shows a separate income under head software activation charges - time limitation - low tax effect by bearing in mind Circular dated 06.08.2024 issued by Ministry of Finance, Government of India - it was held by CESTAT that 'the amount collected by the Appellant from their customers against as “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Service” as defined in the Act.' HELD THAT:- The civil appeal is dismissed owing to low tax effect. The Supreme Court of India dismissed the civil appeal due to low tax effect, in accordance with a circular issued by the Ministry of Finance. The appellant's counsel submitted that the appeal would not survive for further consideration. Pending applications were also disposed of.
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