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    <title>Service Tax cannot be levied on antivirus software sold in CD</title>
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    <description>Where antivirus software is sold on a replicated CD with a license key for a lump-sum consideration and Sales Tax has been paid, the transaction is in substance a deemed sale of goods; subsequent updates do not create a separate taxable service and artificial segregation of sale and service is impermissible.</description>
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      <description>Where antivirus software is sold on a replicated CD with a license key for a lump-sum consideration and Sales Tax has been paid, the transaction is in substance a deemed sale of goods; subsequent updates do not create a separate taxable service and artificial segregation of sale and service is impermissible.</description>
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