Service Tax on Software Activation Charges in Telecom System

Avaya Global Connect Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Introduction: The Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad in the case of Avaya Global Connect Vs Commissioner of Central Excise & ST presented an interesting analysis of tax liability. The issue revolved around the classification of software activation charges for a telecom system and their taxability under Business Auxiliary Service.

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