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service tax on software license, Service Tax

Issue Id: - 2233
Dated: 14-9-2010
By:- velayutham panchatcharam

service tax on software license


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We are a branch office of foreign company situated in SEZ in India. Our Head office buying software license (MS Office license) and give to branch office on the basis of rent or lease. is any impact on service tax on branch office side. Pls clarify in detail.

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1 Dated: 27-9-2010
By:- Surender Gupta
Receiving software from the parent company / head office can not be treated as import of services liable to service tax. But, the issue is required to be seen in details that what is the nature of software bought by the head office? 

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