https://www.taxtmi.com/caselaws?id=446498 CESTAT Ahmedabad held that bought-out software supplied along with STM software constitutes sale of goods, not provision of service. Following SC precedent in Quick Heal Technologies case, the tribunal ruled that preloaded software supplied through hardware medium cannot be treated as service provision. The service tax demand on bought-out software value was unsustainable and set aside. Appeal allowed in favor of appellant. en-us Mon, 04 Dec 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446498 CESTAT Ahmedabad held that bought-out software supplied along with STM software constitutes sale of goods, not provision of service. Following SC precedent in Quick Heal Technologies case, the tribunal ruled that preloaded software supplied through hardware medium cannot be treated as service provision. The service tax demand on bought-out software value was unsustainable and set aside. Appeal allowed in favor of appellant. Case-Laws Service Tax Mon, 04 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446498