https://www.taxtmi.com/caselaws?id=426044 The Supreme Court upheld the Tribunal's decision that the sale of Quick Heal Antivirus Software, including the license key/code, constitutes a deemed sale, not subject to service tax. The Court emphasized viewing the transaction as a sale of goods, in line with the Tribunal's findings. The appeals by the revenue were dismissed, affirming the Tribunal's order. en-us Fri, 05 Aug 2022 00:00:00 +0530 Wed, 16 Nov 2022 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426044 The Supreme Court upheld the Tribunal's decision that the sale of Quick Heal Antivirus Software, including the license key/code, constitutes a deemed sale, not subject to service tax. The Court emphasized viewing the transaction as a sale of goods, in line with the Tribunal's findings. The appeals by the revenue were dismissed, affirming the Tribunal's order. Case-Laws Service Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426044