https://www.taxtmi.com/caselaws?id=796460 Marketed information technology software recorded on media is goods under Article 366(12) of the Constitution, and its sale is a deemed sale excluded from the definition of service under the Finance Act, 1994. Failure to establish conditions concerning valuation, duties or invoice declarations under Notification No. 11/2016-ST does not convert an otherwise sale-of-goods transaction into a taxable service. Accordingly, service tax, consequential interest and penalty relating to packaged software sales were set aside. Late fees for failure to file service tax returns within the prescribed period after registration remained enforceable under the applicable return-filing provisions. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796460 Marketed information technology software recorded on media is goods under Article 366(12) of the Constitution, and its sale is a deemed sale excluded from the definition of service under the Finance Act, 1994. Failure to establish conditions concerning valuation, duties or invoice declarations under Notification No. 11/2016-ST does not convert an otherwise sale-of-goods transaction into a taxable service. Accordingly, service tax, consequential interest and penalty relating to packaged software sales were set aside. Late fees for failure to file service tax returns within the prescribed period after registration remained enforceable under the applicable return-filing provisions. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796460