2013 (10) TMI 1060

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....espondent : Mr. R.K. Singla, Commissioner, (AR) ORDER Per: B.S.V. Murthy: Service tax has been demanded on the ground that appellant is transferred the right to use the software for a limited period through internet and the same is activated through activation keys. However, the learned counsel submits that this is contrary to the facts. In respect of such transactions, the appellants hav....