Type of Software Nature of Software Delivery Mode Control Possession Transfer / Transfer of Right to use Service Not a Service (i.e. Goods) Declared Service (Section 66E of Finance Act, 1994)
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About the Author

student

Gaurav Arya is Chartered Accountant of May,2011 attempt. He is having 4 years of post qualification experience. His core area of expertise is service tax. Presently he is working with reputed CA firm of Delhi. He is actively engaged in analysis interpretation of provisions under the Service Tax statute, Customs Act, C ... Read more


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