Vat over service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
29 September 2012
One of our client purchased license for Microsoft software. The vendor charged both VAT and Service on total purchases. Is it justified? Please clarify.
U S Sharma
(Expert)
29 September 2012
https://www.caclubindia.com/articles/double-taxation-or-fair-taxation--9628.asp
CA Suresh Jain
(Expert)
30 September 2012
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. for further clarification you may contact sureshjaiin.nj@gmail.com
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. for further clarification you may contact sureshjaiin.nj@gmail.com
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