https://www.taxtmi.com/caselaws?id=77347 Service tax on supply of software focuses on whether transactions are sales or services; the dominant intention and contractual structurewhere developers retain copyright and grant end-user licencesmeans the transfer is a right to use not an outright sale, affecting characterization. The constitutional validity of taxing such software transactions under residuary legislative power was accepted, so long as Parliament possesses competence under Entry 97 List I; consequently the amended provision cannot be struck down for being unconstitutional on that ground. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 30 Jan 2026 12:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77347 Service tax on supply of software focuses on whether transactions are sales or services; the dominant intention and contractual structurewhere developers retain copyright and grant end-user licencesmeans the transfer is a right to use not an outright sale, affecting characterization. The constitutional validity of taxing such software transactions under residuary legislative power was accepted, so long as Parliament possesses competence under Entry 97 List I; consequently the amended provision cannot be struck down for being unconstitutional on that ground. Case-Laws Service Tax Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77347