https://www.taxtmi.com/caselaws?id=250640 Classification of third-party software, in-house standardised software and hardware as taxable services was prima facie unsustainable where the demand rested on a classification not covered by the show-cause notice and the transactions appeared to be sale of goods, including resale on VAT payment, rather than transfer of copyright or a taxable intellectual property service. Services rendered to SEZ units were also treated as exempt only if the prescribed SEZ procedure was followed; absent such compliance, the exemption was not available prima facie and tax liability remained. Interim protection was therefore confined to partial pre-deposit with stay of the balance demand. en-us Mon, 07 Jul 2014 00:00:00 +0530 Sat, 18 Feb 2017 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250640 Classification of third-party software, in-house standardised software and hardware as taxable services was prima facie unsustainable where the demand rested on a classification not covered by the show-cause notice and the transactions appeared to be sale of goods, including resale on VAT payment, rather than transfer of copyright or a taxable intellectual property service. Services rendered to SEZ units were also treated as exempt only if the prescribed SEZ procedure was followed; absent such compliance, the exemption was not available prima facie and tax liability remained. Interim protection was therefore confined to partial pre-deposit with stay of the balance demand. Case-Laws Service Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250640