Court Questions 'Commercial Exploitation' in Banking Software Sale Due to Lack of Evidence, Challenges Adjudicating Authority's Conclusion.

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....Taxability - sale of ‘canned software’ - In the absence of facts that establish otherwise or of any evidence that such was the transaction between the appellant and the customers, it was not appropriate for the adjudicating authority to conclude that sale of banking software to a bank is ‘commercial exploitation’ merely because the bank deploys the software in its normal business activities. - AT....