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Import of Basic Lay out in CDROM and in Hard copy - not a service, Service Tax

Issue Id: - 2345
Dated: 10-11-2010
By:- SUKANTA CHATTOPADHYAY

Import of Basic Lay out in CDROM and in Hard copy - not a service


  • Contents
Import of Basic Lay out drawings in CDROM and in Hard copy for a projects in India. Will it atrract Service Tax or can it be termed as Import of Goods attracting Customs duty ?

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Showing Replies 1 to 2 of 2 Records

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1 Dated: 12-11-2010
By:- sri srivathsan
could youi tell me the nature of project in india

2 Dated: 17-11-2010
By:- Surender Gupta
The term software is different under customs and under service tax therefore a case in customs determining the drawing put on CDROM is not software may not be relevant under service tax. If you reed the meaning of information technology software under service tax, you may find it as wide enough to cover everything which is put on media.

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