Antivirus Software Supply with License Fee Classified as Sale, Not Service, No Service Tax Liability Involved.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of activity - sale or service - supply of packed Antivirus Software (Quick Heal) to the end user by charging license fee - Information Technology services - Merely because “Quick Heal” retains title and ownership of the software does not mean that it interferes with the right of the licensee to use the software. - No service tax liability.....