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Service Tax cannot be levied on antivirus software sold in CD: SC
Case Law Details
- Case Name
- Commissioner of Service Tax Vs Quick Heal Technologies Limited (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner of Service Tax Vs Quick Heal Technologies Limited (Supreme Court of India)
The Hon’ble Supreme Court of India in the matter of Commissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in Compact Disc (“CD”) even if free updates provided later on and also, artificial segregation of the transaction, into two parts is not tenable in law.
Facts:
The Quick Heal Technologies Limited (“the Respondent”) has registered with the Service Tax...
Author Info
