Case Law Details
Case Name : Quick Heal Technologies Limited Vs Commissioner of Service Tax (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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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.
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