https://www.taxtmi.com/caselaws?id=432441 Software activation charges on sale of EPABX equipment with embedded software were treated as part of a sale transaction, not as consideration for Business Auxiliary Service, because the charges were linked to customer-requested feature activation, VAT/CST had been paid, and no independent service or commission element was shown. The extended limitation period was also held inapplicable because the transactions were fully disclosed in invoices and accounts, and there was no suppression or wilful misstatement with intent to evade tax. The impugned order was therefore set aside and relief followed. en-us Wed, 04 Jan 2023 00:00:00 +0530 Tue, 14 May 2024 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432441 Software activation charges on sale of EPABX equipment with embedded software were treated as part of a sale transaction, not as consideration for Business Auxiliary Service, because the charges were linked to customer-requested feature activation, VAT/CST had been paid, and no independent service or commission element was shown. The extended limitation period was also held inapplicable because the transactions were fully disclosed in invoices and accounts, and there was no suppression or wilful misstatement with intent to evade tax. The impugned order was therefore set aside and relief followed. Case-Laws Service Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432441