service tax on sale of software


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07 May 2009 Please tell me is service tax applicable on sale of licensed software to AICTE approved colleges.

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13 May 2009 Please note the maintenance or repair Service of Computer Softwares is subject to Service Tax . But the Sale of Licensed Software to AICTE approved colleges is falls within the scope of sale of goods & hence no service tax liability arises.

Thanks,


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