2014 (12) TMI 786

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....vi Shankar, for the Appellant. Shri N. Jagdish, Superintendent (AR), for the  Respondent. ORDER The appellant is engaged in selling their software. Software is sold in two modes. In the first mode, the appellant sells the software in electronic mode and code number or key given to the customer, who can download the software and use the same. In such cases, the appellant is paying Ser....

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....e decision of the Hon'ble Supreme Court in the case of Tata Consultancy Services v. State of Andhra Pradesh [2004 (178) E.L.T. 22 (S.C.)] where it was held that when software is sold in CD form, sales tax is attracted. The learned AR would submit that the TCS case is not relevant since the decision was rendered while considering the liability of the software provided on physical media to sales tax....