https://www.taxtmi.com/article/detailed?id=11060 Charges labelled as "activation charges" for equipment/software were characterized as part of the sale of goods rather than an independent taxable service under Business Auxiliary Services. The invoices showing sales tax payment and precedent that sale of software copies does not transfer the incorporeal copyright led to the conclusion that such receipts arise from sale related activity and not from a service taxable under the Finance Act. en-us Thu, 02 Feb 2023 08:58:53 +0530 Thu, 02 Feb 2023 08:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11060 Charges labelled as "activation charges" for equipment/software were characterized as part of the sale of goods rather than an independent taxable service under Business Auxiliary Services. The invoices showing sales tax payment and precedent that sale of software copies does not transfer the incorporeal copyright led to the conclusion that such receipts arise from sale related activity and not from a service taxable under the Finance Act. Articles Service Tax Thu, 02 Feb 2023 08:58:53 +0530 https://www.taxtmi.com/article/detailed?id=11060