Quick Heal Antivirus Software was goods not liable to service tax: CESTAT

Quick Heal Technologies Limited Vs Commissioner of Service Tax (CESTAT Delhi) Conclusion: Quick Heal Antivirus software was held to be ‘goods‘, but whether the transaction would be sale or service, would depend upon the terms of the agreement. Thus, the transaction in the present Appeal resulted in the right to use the software and would amount to ‘deemed sale‘ not liable to service tax. Held: Assessee was engaged in the business of Research and Development of Antivirus Software under the brand name ―Quick Heal. According to assessee, during the disputed period from 1 March, ...