29 September 2012
One of our client purchased license for Microsoft software. The vendor charged both VAT and Service on total purchases. Is it justified? Please clarify.
30 September 2012
It is a settled position of law that pre-packaged or canned software which is put on a media is in the nature of goods [Supreme Court judgment in case of Tata Consultancy Services vs State of Andhra Pradesh [2002(178) ELT 22(SC) refers]. Sale of pre-packaged or canned software is, therefore, in the nature of sale of goods and is not covered in this entry. for further clarification you may contact sureshjaiin.nj@gmail.com