https://www.taxtmi.com/highlights?id=89469 CESTAT adjudicated a dispute regarding the tax classification of antivirus software license key supply. The tribunal determined that providing license keys for antivirus software constitutes a service transaction under section 65(105)(zzzze) of the Finance Act, 1994, rather than a goods transfer. Despite the initial service tax interpretation, the final ruling held that the transaction involving software license keys is a sale of goods subject to VAT/sales tax. The tribunal set aside the previous demand notice, effectively allowing the appellant's appeal and resolving the taxation characterization in favor of the taxpayer's goods-based classification. en-us Tue, 17 Jun 2025 07:57:52 +0530 Tue, 17 Jun 2025 07:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89469 CESTAT adjudicated a dispute regarding the tax classification of antivirus software license key supply. The tribunal determined that providing license keys for antivirus software constitutes a service transaction under section 65(105)(zzzze) of the Finance Act, 1994, rather than a goods transfer. Despite the initial service tax interpretation, the final ruling held that the transaction involving software license keys is a sale of goods subject to VAT/sales tax. The tribunal set aside the previous demand notice, effectively allowing the appellant's appeal and resolving the taxation characterization in favor of the taxpayer's goods-based classification. Highlights Service Tax Tue, 17 Jun 2025 07:57:52 +0530 https://www.taxtmi.com/highlights?id=89469