Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Pre-installed Microsoft OS not an IPR service; Service Tax demand barred by limitation | Service Tax - Copyright Exclusion : CESTAT
CESTAT ruled that royalties for pre-installing Microsoft operating systems are not ‘IPR services’, rendering the service-tax demand invalid and time-barred because tax cannot be levied before 16 May 2008 or after the limitation period. The decision shields hardware manufacturers that bundle OS software.