Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax

Yokogawa India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore)

CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.

Facts- The appellants are engaged in the manufacture of “Distributed Control Syst

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