https://www.taxtmi.com/caselaws?id=254443 The Tribunal ruled in favor of the appellant in a tax dispute concerning the sale of software in CD form. It was determined that the definition of Information Technology Software Services (ITSS) under Section 65(105)(zzzze) applies to software supplied electronically, not when provided on physical media like CDs. As a result, the appellant established a prima facie case for waiver, leading to the waiver of pre-deposit and a stay against tax recovery. The Tribunal clarified the interpretation of ITSS and scheduled the appeal for a final hearing alongside a related case. en-us Wed, 19 Feb 2014 00:00:00 +0530 Mon, 22 Dec 2014 10:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254443 The Tribunal ruled in favor of the appellant in a tax dispute concerning the sale of software in CD form. It was determined that the definition of Information Technology Software Services (ITSS) under Section 65(105)(zzzze) applies to software supplied electronically, not when provided on physical media like CDs. As a result, the appellant established a prima facie case for waiver, leading to the waiver of pre-deposit and a stay against tax recovery. The Tribunal clarified the interpretation of ITSS and scheduled the appeal for a final hearing alongside a related case. Case-Laws Service Tax Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254443