https://www.taxtmi.com/caselaws?id=440034 Activation charges for enabling software features in EPABX telecom systems were treated as consideration for sale of goods, not as Business Auxiliary Service, because the invoices, transaction structure and payment of VAT/CST showed a sale transaction rather than a service obligation. The software, when transferred in a commercially usable form, was treated as goods, and the appellant acted as a seller rather than a facilitator or commission agent. On limitation, the recorded nature of the transactions in the accounts and invoices negatived suppression or misdeclaration, so the extended period was not available. The service tax demand was therefore not sustainable. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440034 Activation charges for enabling software features in EPABX telecom systems were treated as consideration for sale of goods, not as Business Auxiliary Service, because the invoices, transaction structure and payment of VAT/CST showed a sale transaction rather than a service obligation. The software, when transferred in a commercially usable form, was treated as goods, and the appellant acted as a seller rather than a facilitator or commission agent. On limitation, the recorded nature of the transactions in the accounts and invoices negatived suppression or misdeclaration, so the extended period was not available. The service tax demand was therefore not sustainable. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440034