https://www.taxtmi.com/caselaws?id=751192 CESTAT NEW DELHI held that transactions involving supply of license codes/keys for antivirus software in retail packs to end users do not attract service tax liability. Following the precedent in Quick Heal Technologies case, the Tribunal ruled that such transactions constitute deemed sale under Article 366(29A) of the Constitution rather than provision of service, as end users receive temporary/non-exclusive usage rights through End User License Agreements. The adjudicating authority's order requiring service tax payment under section 65(105)(zzzze) of Finance Act was set aside. Appeal allowed. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751192 CESTAT NEW DELHI held that transactions involving supply of license codes/keys for antivirus software in retail packs to end users do not attract service tax liability. Following the precedent in Quick Heal Technologies case, the Tribunal ruled that such transactions constitute deemed sale under Article 366(29A) of the Constitution rather than provision of service, as end users receive temporary/non-exclusive usage rights through End User License Agreements. The adjudicating authority's order requiring service tax payment under section 65(105)(zzzze) of Finance Act was set aside. Appeal allowed. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751192