Case Law Details
Case Name : Avaya Global Connect Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Avaya Global Connect Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad in the case of Avaya Global Connect Vs Commissioner of Central Excise & ST presented an interesting analysis of tax liability. The issue revolved around the classification of software activation charges for a telecom system and their taxability under Business Auxiliary Service.
Analysis: In the case, Avaya Global Connect was charged with the tax liability for the activation of inbuilt software in the telecom system of EPAB...
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