https://www.taxtmi.com/caselaws?id=371250 The Tribunal allowed the appeals, setting aside the orders demanding service tax on software downloaded from foreign service providers. It was held that no liability for service tax existed before the introduction of Section 66A of the Finance Act, 1994. The Tribunal determined that downloading software did not constitute a service but rather a purchase of goods. The liability for service tax post-introduction of Section 66A was acknowledged, but excise duty at the time of goods clearance applied. The appeals were allowed, and the demand for service tax was rejected, with no penalties imposed. en-us Wed, 28 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371250 The Tribunal allowed the appeals, setting aside the orders demanding service tax on software downloaded from foreign service providers. It was held that no liability for service tax existed before the introduction of Section 66A of the Finance Act, 1994. The Tribunal determined that downloading software did not constitute a service but rather a purchase of goods. The liability for service tax post-introduction of Section 66A was acknowledged, but excise duty at the time of goods clearance applied. The appeals were allowed, and the demand for service tax was rejected, with no penalties imposed. Case-Laws Service Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371250