https://www.taxtmi.com/caselaws?id=254115 Software transactions structured as royalty or right-to-use arrangements were treated as prima facie outside Intellectual Property Right Services and Information Technology Software Service where the dispute concerned sale of third-party or standardised software and not transfer of copyright. The Tribunal noted the distinction between sale of software and sale of copyright, and applied the principle that a transaction treated as sale of goods cannot be taxed again as a service merely because consideration is described as licence fee or royalty. As the appellant was only an intermediary and the end user obtained the right to use software, complete waiver of pre-deposit was granted and recovery of service tax, interest and penalties was stayed pending appeal. en-us Tue, 28 Oct 2014 00:00:00 +0530 Fri, 12 Dec 2014 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254115 Software transactions structured as royalty or right-to-use arrangements were treated as prima facie outside Intellectual Property Right Services and Information Technology Software Service where the dispute concerned sale of third-party or standardised software and not transfer of copyright. The Tribunal noted the distinction between sale of software and sale of copyright, and applied the principle that a transaction treated as sale of goods cannot be taxed again as a service merely because consideration is described as licence fee or royalty. As the appellant was only an intermediary and the end user obtained the right to use software, complete waiver of pre-deposit was granted and recovery of service tax, interest and penalties was stayed pending appeal. Case-Laws Service Tax Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254115