Service Tax on Software – Tax on goods versus tax on service – constitutional validity – legislative competence of the central government

Citation: HIGH COURT OF MADRAS – Info tech Software Dealers Association Vs Union of India and others Court: Madras High Court In a recent decision, Honourable Madras High Court has upheld the legislative competence of levy of service tax on software services by the central government. While deciding the writ petition, honourable high court has observed that: 17. The law as to whether the software is goods or not is no longer res integra in view of the above dictum of the Apex Court.  A software programme may consist of various commands which enable the computer to perform a designated ...