wheather service tax is levied or not, in case of software directly download from foreign co. website & payment made through telegrafic transfer
wheather service tax is levied or not, in case of software directly download from foreign co. website & payment made through telegrafic transfer
Ofcourse the Service Tax is levied. If it was so than all the Software company trading through online would not pay service tax and all the company would have adopted this method for tax avoidance. Refer (Date of Introduction: 16.05.2008 vide Notification No. 18/2008-S.T., dated 10.05.2008)
For more details see the negative list of Service tax rules. You will automatically understand everything.
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