Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]

Service Tax - Sale of Software in CD Form - VAT - Supreme Court - taxscan

A two-judge bench of the Supreme Court has held that the sale of software in CD/DVD form cannot be subject to service tax under the provisions of the Finance Act, 1994 as the same is already subject to VAT. A bench comprising Justice Abhay S Oka and Justice P B Pardiwala was considering a bunch…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader