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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Information technology software service - The designation of ...


Staff Deployment in Designated Areas for IT Services Not Subject to Service Tax, Industry Practice Confirms.

April 7, 2020

Case Laws     Service Tax     AT

Information technology software service - The designation of such deployed staff in a segregated portion of the premises of the respondent, not too unusual model in the software industry, is merely an extension of off-site activity pertaining to ‘information technology software service’ that is not exigibile to tax. - AT

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