https://www.taxtmi.com/highlights?id=52042 Taxability - sale of ‘canned software’ - In the absence of facts that establish otherwise or of any evidence that such was the transaction between the appellant and the customers, it was not appropriate for the adjudicating authority to conclude that sale of banking software to a bank is ‘commercial exploitation’ merely because the bank deploys the software in its normal business activities. - AT en-us Fri, 28 Feb 2020 10:30:01 +0530 Fri, 28 Feb 2020 10:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52042 Taxability - sale of ‘canned software’ - In the absence of facts that establish otherwise or of any evidence that such was the transaction between the appellant and the customers, it was not appropriate for the adjudicating authority to conclude that sale of banking software to a bank is ‘commercial exploitation’ merely because the bank deploys the software in its normal business activities. - AT Highlights Service Tax Fri, 28 Feb 2020 10:30:01 +0530 https://www.taxtmi.com/highlights?id=52042