Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Not Leviable on Software Sales with VAT Payment or Overseas Exhibitions : CESTAT Chandigarh Clarifies Extended Limitation Requires Proof of Suppression
CESTAT Chandigarh rules that service tax cannot be imposed on software sales where VAT is already paid or on overseas exhibitions, as these do not qualify as taxable services. The tribunal also held that extended limitation under Section 73(1) of the Finance Act, 1994, requires concrete proof of suppression, not merely non-payment, impacting tax assessments for IT firms and exporters.