Supreme Court of India
Commissioner of Service Tax Delhi v. Quick Heal Technologies Limited
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid, we have reached to the conclusion that the impugned order of the Tribunal suffers from no jurisdictional or any other legal infirmity warranting any interference at o ur end in the present appeal.
Judgment, page 38
From the headnote
Service Tax – Finance Act, 1994 – s.65(105)(zzzze) a nd 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 the retail p acks (i.e. Information Technology Software Service) through it s dealers/ distributors to the end customers in India –Content ion of revenue that transaction pertaining to software can be divi ded into two components (i) sale of CD, & (ii) supply of updates – Respondent argued that the transaction cannot be bifurcated in to two components – Held: Once a
Authorities it was built on
- 2006 Bharat Sanchar Nigam Ltd. and Anr. v. Union of India and Ors.
- 2006 Ramdev Food Products Pvt. Ltd. v. Arvindbhai Rambhai Patel and Ors.
- 2001 M/s Associated Cement Companies Ltd. v. Commissioner of Customs
- 2004 Tata Consultancy Services v. State of Andhra Pradesh
- 1999 Delta International Ltd. v. Shyam Sunder Ganeriwalla and Anr.
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