Sale of software
This query is : Resolved
CA KOUSHIK MONDAL
(Querist)
18 December 2013
I have purchased a software through internet and installed in my computer by downloading the “.EXE” file from vendor’s website.
Actually that software was purchased by my vender from outside India and they had deducted the TDS U/S 195. (As per their declaration)
Now they sold that software to me without any modification. They have charged the Service Tax (12.36%) and VAT (5%) on Value of software (Say Rs. 60,000/-).
Are they correct? If yes, pls refer the section/rule/notification on the basis of which they have charged both Service tax and VAT.
Actually that software was purchased by my vender from outside India and they had deducted the TDS U/S 195. (As per their declaration)
Now they sold that software to me without any modification. They have charged the Service Tax (12.36%) and VAT (5%) on Value of software (Say Rs. 60,000/-).
Are they correct? If yes, pls refer the section/rule/notification on the basis of which they have charged both Service tax and VAT.
18 December 2013
service tax is not applicable as it is a case of sale of software and there is no service element in this case..
Vat is applicable as there is sale of goods as software is goods as per definition.
Vat is applicable as there is sale of goods as software is goods as per definition.
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