https://www.taxtmi.com/caselaws?id=446491 CESTAT Bangalore ruled that customized software sold on CD along with DCS constitutes sale of excisable goods, not service provision. The tribunal found that despite introduction of service tax on Information Technology Software Services from 16/05/2008, the transaction remained a sale where software ownership transferred to customers without appellant retaining title. Purchase orders demonstrated parties' intention was sale of goods rather than service provision. The customized software classified under Chapter sub-heading 85238090 of CETA 1985, eligible for exemption notifications. Revenue's contention that transaction constituted taxable ITSS service was rejected. Appeal allowed, impugned orders set aside. en-us Fri, 22 Sep 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446491 CESTAT Bangalore ruled that customized software sold on CD along with DCS constitutes sale of excisable goods, not service provision. The tribunal found that despite introduction of service tax on Information Technology Software Services from 16/05/2008, the transaction remained a sale where software ownership transferred to customers without appellant retaining title. Purchase orders demonstrated parties' intention was sale of goods rather than service provision. The customized software classified under Chapter sub-heading 85238090 of CETA 1985, eligible for exemption notifications. Revenue's contention that transaction constituted taxable ITSS service was rejected. Appeal allowed, impugned orders set aside. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446491