26 September 2016
Dear All We have imported software , they are also charging Maintenance charges for the same, whether Service tax will be applicable on both under RCM or Not?
26 September 2016
Following is the definition included under section 66E
Site Development of software, Development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software has been included as a information technology software.
Therefore customised software import are called to be import of service. Whereas It is a settled position of law that pre-packaged or canned software which is put on a media is in the nature of goods [Supreme Court judgment in case of Tata Consultancy Services vs State of Andhra Pradesh [2002(178) ELT 22(SC) refers]. Sale of pre-packaged or canned software is, therefore, in the nature of sale of goods and is not covered in this entry.
CAclubindia
