Software supplied loaded on a medium is Sale & not a service: CESTAT Ahmedabad

Edukite Software Pvt Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) Introduction: The recent judgment by the CESTAT Ahmedabad in the case of Edukite Software Pvt Ltd vs. C.C.E. & S.T.-Vadodara-I sheds light on a crucial distinction – whether software supplied loaded on a medium should be treated as a sale or a service. This article delves into the details of the case and the implications of the CESTAT’s ruling. Detailed Analysis: Edukite Software Pvt. Ltd. filed an appeal against the demand for Service Tax initiated by the revenue, citing non-payment under the category of &...