https://www.taxtmi.com/highlights?id=67518 Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is not a facilitator or a service provider to customers, but is a seller to customers. Hence, a pure and simple sale/purchase transaction has been misconstrued to be a service under Section 65(19) of Finance Act 1994 by the Department in this matter - there is force in the argument of the appellant that when there is sale there will be no service. - AT en-us Fri, 06 Jan 2023 12:49:29 +0530 Fri, 06 Jan 2023 12:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67518 Levy of service tax - Business Auxiliary Services or not - Software Activation Charges - The appellant did not receive any commission in this matter. The appellant is not a facilitator or a service provider to customers, but is a seller to customers. Hence, a pure and simple sale/purchase transaction has been misconstrued to be a service under Section 65(19) of Finance Act 1994 by the Department in this matter - there is force in the argument of the appellant that when there is sale there will be no service. - AT Highlights Service Tax Fri, 06 Jan 2023 12:49:29 +0530 https://www.taxtmi.com/highlights?id=67518