Neem Infotech, while retaining the copyright with it, is selling information technology software as: (i) Shrink wrap software (ii) Multiple user/paper license; and (iii) Internet download. In terms of end user license ag

Neem Infotech, while retaining the copyright with it, is selling information technology software as: (i) Shrink wrap software (ii) Multiple user/paper license; and (iii) Internet download. In terms of end user license agreement (EULA), the contract is given for customised development of software, delivered online or downloaded on the internet. The assessee is of the view that since it has been settled by the Supreme Court ruling in TCS case [2004(178)ELT22(SC)] that software (branded as well as unbranded) is 'goods', there is no element of service and hence service tax cannot be levied in this case. Discuss, in the light of case law, if any, the following questions: (ii) Whether the transaction is liable to service tax? If yes, state the category of the service also.