Setback for Infosys: CESTAT Rules Updates and Upgrades Not Goods, Service Tax Payable on Full ATS Invoice Value [Read Order]

CESTAT held that Infosys must pay service tax on the full ATS invoice value, as software updates and upgrades are not treated as goods
By By Kavi Priya - On April 14, 2025 4:04 pm - 2 mins read
Infosys service tax - CESTAT ruling - ATS invoice tax - taxscan

The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Infosys Technologies Ltd. is liable to pay service tax on the full value of its Annual Technical Support (ATS) invoices, ruling that software updates and upgrades provided under ATS do not qualify as “goods”. Infosys, the appellant, had entered into…

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