Taxability of IT Software starts from the Date when Right to Use is Granted, Not from the Date of Downloading: CESTAT [Read Order]

Taxability - IT - Software - Downloading - CESTAT - TAXSCAN

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) upheld the decision of the Commissioner of GST & Central Excise to impose tax on the service provided. The appellate authority ruled that the taxability of the Information Technology started from the date of right of use is granted and not from the date of downloading….

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