No Service Tax leviable on Charges for Activating Software inbuilt in Telecom System of EPABX  when Sales Tax on Same was Paid: CESTAT [Read Order]

Telecom System of EPABX - Sales Tax- No Service Tax leviable on Charges for Activating Software - Charges for Activating Software - CESTAT

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax was leviable on charges for activating software inbuilt into the telecom system of electronic private automatic branch exchange (EPABX), when sales tax on same was paid. The issue before the Tribunal was whether activation charges for activating…

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