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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  

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