https://www.taxtmi.com/caselaws?id=761679 CESTAT Bangalore held that service tax demand on sale of imported tally software by invoking extended period of limitation was not sustainable. The tribunal found that since penalty under Section 78 was dropped by appellate authority for absence of guilty mind, and revenue did not challenge this finding, extended limitation period could not be invoked. The tribunal determined that imported software sold in downloaded form constitutes goods subject to sales tax, not service tax, following SC precedent in Tata Consultancy Services case. Additionally, once VAT was paid on software sale, service tax cannot be levied again on same transaction for software updates. en-us Tue, 29 Oct 2024 00:00:00 +0530 Thu, 14 Nov 2024 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761679 CESTAT Bangalore held that service tax demand on sale of imported tally software by invoking extended period of limitation was not sustainable. The tribunal found that since penalty under Section 78 was dropped by appellate authority for absence of guilty mind, and revenue did not challenge this finding, extended limitation period could not be invoked. The tribunal determined that imported software sold in downloaded form constitutes goods subject to sales tax, not service tax, following SC precedent in Tata Consultancy Services case. Additionally, once VAT was paid on software sale, service tax cannot be levied again on same transaction for software updates. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761679