https://www.taxtmi.com/caselaws?id=768911 The CESTAT Bangalore held that the appellant was liable to pay service tax on 100% of the Annual Technical Support (ATS) fee invoice value, rejecting their claim for liability on only 25% of the value for the period February 2007 to March 2009. The tribunal determined that ATS services were purely service-oriented with no goods element involved, distinguishing them from deemed sales under Article 366(29A) of the Constitution. Despite the appellant's correspondence with the department from December 2005 onwards regarding their position on paying service tax on 25% of the value, the tribunal upheld the Commissioner's decision requiring full service tax payment on the entire invoice value. The appeal was allowed in part. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768911 The CESTAT Bangalore held that the appellant was liable to pay service tax on 100% of the Annual Technical Support (ATS) fee invoice value, rejecting their claim for liability on only 25% of the value for the period February 2007 to March 2009. The tribunal determined that ATS services were purely service-oriented with no goods element involved, distinguishing them from deemed sales under Article 366(29A) of the Constitution. Despite the appellant's correspondence with the department from December 2005 onwards regarding their position on paying service tax on 25% of the value, the tribunal upheld the Commissioner's decision requiring full service tax payment on the entire invoice value. The appeal was allowed in part. Case-Laws Service Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768911