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Service Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Sale of software / download of software - (a) If the software is ...

Service Tax

September 4, 2013

Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b) Applicant has granted license to run Microsoft software is a service and hence liable to service tax. - (c) transfer of software on media will not attract service tax. - AAR

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