𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗟𝗼𝗮𝗱𝗲𝗱 𝗼𝗻 𝗠𝗲𝗱𝗶𝘂𝗺 𝗕𝗲𝗶𝗻𝗴 𝗧𝗿𝗲𝗮𝘁𝗲𝗱 𝗮𝘀 𝗚𝗼𝗼𝗱𝘀 📢 The Tribunal held: "Software supplied on a medium like USB/CD/Hard Drive is considered goods, not services, and hence, service tax cannot be demanded."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Edukite Software Pvt Ltd 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is liable to discharge service tax on software supplied via a medium?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant was accused of not discharging service tax on software supplied to M/s. Attano Media and Education Private Limited. The software was loaded onto a medium like USB/CD/Hard Drive.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled: Following the Quick Heal Technologies Ltd. decision, software loaded on a medium is considered goods and not services. Therefore, the demand for service tax was unsustainable, as the software in question was sold, not serviced. The appeal was allowed, and the demand was set aside.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Edukite Software Pvt Ltd vs. C.C.E. & S.T.-Vadodara-I 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 12040 of 2016-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 06 December 2023 📜 This ruling reinforces that software loaded on a physical medium is treated as a sale of goods, not a service, and is not subject to service tax.