Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nature of activity - sale or service - supply of packed Antivirus Software (Quick Heal) to the end user by charging license fee - Information Technology services - Merely because “Quick Heal” retains title and ownership of the software does not mean that it interferes with the right of the licensee to use the software. - No service tax liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
