Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1994 – s.65(105)(zzzze) and 66E – Constitution of India –Art.366(29A) Service Tax – Finance Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Service Tax – Finance Act, 1994 – s. 65(105)(zzzze) and 66E – Constitution of India – Art. 366(29A) – Respondent (Assessee) engaged in supply of Quick Heal Antivirus Software license key/ code along with replicated CDs/DVDs in the retail packs (i.e. Information Technology Software Service) through its dealers/ distributors to the end customers in India – Contention of revenue that transaction pertaining to software can be divided into two components (i) sale of CD, & (ii) supply of updates – Respondent argued that the transaction cannot be bifurcated into two components – Held: Once a lumpsum has been charged for the sale of CD (as in the case on hand) and sale tax has been paid thereon, the revenue thereafter cannot levy service tax on the entire sale consideration once again on the ground that the updates are being provided – The artificial segregation of the transaction, as in the case on hand, into two parts is not tenable in law – It is, in substance, one transaction of sale of software and once it is accepted that the software put in the CD is “goods”, then there cannot be any separate service element in the transaction – Even otherwise the user is put in possession and full control of the software – It amounts to “deemed sale” which would not attract service tax. |
Judge | Hon'ble Mr. Justice J.B. Pardiwala |
Neutral Citation | 2022 INSC 801 |
Petitioner | Commissioner Of Service Tax Delhi |
Respondent | Quick Heal Technologies Limited |
SCR | [2022] 17 S.C.R. 930 |
Judgement Date | 2022-08-05 |
Case Number | 5167 |
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