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.
Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding intellectual property rights, with only the product being transferred. Demand of duty by invoking extended period of limitation from 16.05.2008 to 30.09.2008 was held unsustainable as penalty u/s 78 was dropped by the Appellate authority on grounds of absence of guilty mind, and this finding was not challenged by the revenue. The imported and sold software was an import and sale of goods, not exigible to service tax as per Supreme Court's judgment in Tata Consultancy Services case. Regarding upgradation of software, as per Quick Heal Technologies Ltd case, once lumpsum was charged for sale of CD and sales tax paid, revenue cannot levy service tax again on the entire sale consideration on grounds of providing updates. Once appellant paid VAT on sale of goods, service tax cannot be demanded on such sale.
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