https://www.taxtmi.com/caselaws?id=757998 Software licence arrangements with Microsoft were examined to determine whether the appellant received taxable information technology software service under reverse charge. The record did not clearly show a sale to the appellant or transfer of the right to use software; invoices were in end customers' names and the appellant appeared to act mainly as a reseller and payment facilitator. A FEMA compliance filing was not enough by itself to prove a taxable transfer. Because the adjudicating authority had not fully considered these core pleas, the demand and related issues on exemption, credit and short payment required fresh examination. The matter was remanded for de novo adjudication. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757998 Software licence arrangements with Microsoft were examined to determine whether the appellant received taxable information technology software service under reverse charge. The record did not clearly show a sale to the appellant or transfer of the right to use software; invoices were in end customers' names and the appellant appeared to act mainly as a reseller and payment facilitator. A FEMA compliance filing was not enough by itself to prove a taxable transfer. Because the adjudicating authority had not fully considered these core pleas, the demand and related issues on exemption, credit and short payment required fresh examination. The matter was remanded for de novo adjudication. Case-Laws Service Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757998