Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients installed with Microsoft software, questioning whether this constituted a sale of goods or a service under ITSS. - The tribunal held that merely affixing stickers/labels, providing authenticity to software loaded onto Thin Clients, does not constitute a 'service' received under ITSS. It distinguished the transaction from the distribution/sale of software, focusing on the sale of embedded systems without transferring copyright. Thus, the transaction was deemed a 'sale' of goods, not a service taxable under ITSS.
Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients installed with Microsoft software, questioning whether this constituted a sale of goods or a service under ITSS. - The tribunal held that merely affixing stickers/labels, providing authenticity to software loaded onto Thin Clients, does not constitute a 'service' received under ITSS. It distinguished the transaction from the distribution/sale of software, focusing on the sale of embedded systems without transferring copyright. Thus, the transaction was deemed a 'sale' of goods, not a service taxable under ITSS.
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