2026-VIL-810-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Demand of service tax on exhibition expenses held outside India – Department confirmed a demand of service tax on the exhibition expenses incurred by the appellant for an event held in Geneva, Switzerland - Whether service tax was leviable on the exhibition expenses incurred outside India - HELD – As per Rule 6 of the Place of Provision of Services Rules, 2012, the provision of service relating to events shall be the place where the event is actually held. Since the event was held in Switzerland, which is a non-taxable territory, no service tax is leviable on the expenses incurred for the event. The Appellate Authority has wrongly invoked the default Rule 3 instead of the specific Rule 6. The bona fide belief of the assessee that no service tax is payable on the expenses incurred for an event held outside India cannot be outrightly rejected - The demands of service tax is set aside and the appeal is allowed both on merits as well as on limitation - Sale of software licenses - Taxability under service tax – HELD - The demand of service tax on the income earned by the appellant on sale of software licenses to their customers is not legally sustainable. The appellant is a software product company primarily engaged in development of standardized software products catering to the needs of the travel industry. As per the End User License Agreements, the appellant was providing Information Technology Software Service in the form of sale of license along with perpetual right to use. The predominant part of the contract is the sale of software which was sold on a perpetual basis. The appellant has discharged VAT on the sale of software, considering it as the sale of goods. The appellant has also paid service tax on the service portion, if any, as mentioned in the separate schedule. An entity cannot be taxed under both service tax as well as VAT. The appellant had a bona fide belief that no service tax is payable on the sale of software.
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