https://www.taxtmi.com/caselaws?id=788156 Recorded software supplied on physical media is characterised as goods, not taxable as service; the service tax demand on CDs is set aside. Electronically supplied or licensed software imported under high-sea sales is treated as import of services under Section 66/66A and the Taxation of Services (Provided from outside India and received in India) Rules, 2006, and is taxable where the rendering/receipt occurs after the levy; demand for electronically downloaded software for the specified post 2008 period is confirmed. Services received before the taxable date remain non taxable despite later payments; extended limitation was held justified for confirmed demands. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788156 Recorded software supplied on physical media is characterised as goods, not taxable as service; the service tax demand on CDs is set aside. Electronically supplied or licensed software imported under high-sea sales is treated as import of services under Section 66/66A and the Taxation of Services (Provided from outside India and received in India) Rules, 2006, and is taxable where the rendering/receipt occurs after the levy; demand for electronically downloaded software for the specified post 2008 period is confirmed. Services received before the taxable date remain non taxable despite later payments; extended limitation was held justified for confirmed demands. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788156