Supreme Court · 2022 INSC 801 · Decided 5 August 2022
Commissioner of Service Tax Delhi v. Quick Heal Technologies Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 801 · [2022] 17 S.C.R. 930
- Case number
- CIVIL APPEAL No. 5167/2022
- Decided
- 5 August 2022
- Bench
- ABHAY S. OKA, J.B. PARDIWALA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366(29A), 366
Headnote
Service Tax - Finance Act, 1994 - s.65(105)(zzzze) and 66E - Constitution of India -Art.366(29A) - Respondent (Assessee) engaged in supply of Quick Heal Antivirus Software license key/ code along with replicated CDs/DVDs in Information Technology Software Service) through its dealers/ distributors to the end customers in India -Contention of revenue that transaction pertaining to software can be divided into two components (i) sale of CD, & (ii) supply of updates - Respondent argued that the
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