https://www.taxtmi.com/caselaws?id=772977 CESTAT Mumbai held that supply of antivirus software license keys/codes constitutes sale of goods attracting VAT/sales tax rather than taxable service under section 65(105)(zzzze) of Finance Act, 1994. The tribunal distinguished the transaction from provision of services, determining it involves transfer of goods. Despite referencing contrary precedent from CESTAT New Delhi regarding packed antivirus software supply as service provision, the tribunal concluded the specific transaction was not liable to service tax. The impugned order was set aside and appeal allowed. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 16 Jun 2025 14:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772977 CESTAT Mumbai held that supply of antivirus software license keys/codes constitutes sale of goods attracting VAT/sales tax rather than taxable service under section 65(105)(zzzze) of Finance Act, 1994. The tribunal distinguished the transaction from provision of services, determining it involves transfer of goods. Despite referencing contrary precedent from CESTAT New Delhi regarding packed antivirus software supply as service provision, the tribunal concluded the specific transaction was not liable to service tax. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772977