Service Tax Payable on Software Imports Due to High Sea Sales Being Treated as Import of Service

Samsung (India) Software Operations Private Limited Vs Commissioner of Central Excise (CESTAT Bangalore) The appeal was filed against an order confirming service tax liability on software transactions, including software imported through compact discs and high sea sales. The appellant, a 100% Export Oriented Unit engaged in software research and development, had received Information Technology Software Services (ITSS) from foreign entities and later paid service tax voluntarily. The dispute primarily involved three issues: liability on software imported via compact discs, liability on software...