SC: Fixed Shares Paid to Association of Persons Members are Taxable as Income, Regardless of Profit  ||  Supreme Court: Wife Pursuing Her Career Cannot be Deemed Cruelty For Hurting Her Husband  ||  Supreme Court: Appeals Must Include Certified Copies of Orders, as E-Filing Alone is Insufficient  ||  Supreme Court: Children Have a Fundamental Right to Receive Education in Their Mother Tongue  ||  Delhi High Court: Employer’s Delhi Head Office Alone Does Not Give Delhi Labour Courts Jurisdiction  ||  Delhi High Court: Labour Courts Cannot Decide Disputed TA/DA Claims under Section 33C(2) of ID Act  ||  J&K&L HC: Rejection of a Representation Does Not Create Fresh Cause of Action in Service Matters  ||  J&K&L HC: Suspension Period Can be Excluded Only For Back Wages and Not For Seniority or Promotion  ||  Supreme Court: SC/ST Act Does Not Apply to Alleged Casteist Abuse Inside a Private House  ||  Supreme Court: Frictionless Relationship Between the Bar and the Bench Strengthens Justice Delivery    

SC: Service Tax Cannot be Levied on Sale of Software in CD Form as VAT is Already Charged - (09 Aug 2022)

SERVICE TAX

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 Value Added Tax (VAT).

Tags : SUPREME COURT   SERVICE TAX   VAT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved