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No service tax on Software activation charges under BAS
Case Law Details
- Case Name
- Black Box Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Black Box Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Software Activation charges are not covered under ‘Business Auxiliary Services’
The CESTAT, Ahmedabad in Black Box Limited v. Commissioner of Central Excise & ST, Ahmedabad-iii [Service Tax Appeal No. 572 of 2012-DB dated January 4, 2023] has held that amount collected by the assessee as “activation charges” of equipment/ software features are covered under the activity of sales of goods and not covered under the provisions of “Service” under the Finance Act, 1994 (“the Finance Act”).
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