Does Import of Service liable for Custom duty

I think only goods - tangible products are liable for customs duty but still not sure if the import of service does or not because when services are imported then they are (intangible) so does not pass through customs.

Example : An IT company in Bengaluru getting a software developer service from the USA so this IT company on import of service by USA has to pay customs duty or not ?. (and in import of service this IT company has to pay IGST or not ?)

Apart from this I also read somewhere that

Customs duty is being replaced by IGST, which means instead of Custom duty, Integrated Goods and services tax is applicable on every export and import of goods and services.

https://indialends.com/tax/custom-duty

But I don't think that 'Custome Duty' is removed rather on import government change IGST, Custom duty, cess. Correct me if my understanding is wrong ?

Hi Mack! You’re on the right track, here’s a clear breakdown:

Customs Duty on Import of Services?
No, customs duty applies only to the import of goods (tangible items). Services are intangible and don’t cross customs physically, so customs duty is not levied on imported services.
Is IGST applicable on Import of Services?
Yes, IGST is payable on imported services under the GST law. The Indian recipient (like your Bengaluru IT company) has to pay IGST under the reverse charge mechanism.
Customs Duty vs IGST
Customs duty still exists on goods imports and is separate from IGST. On goods imports, customs duty is charged first, and then IGST is calculated on the value plus customs duty.
But for services, there’s no customs duty, only IGST.
Is Customs Duty replaced by IGST?
No, customs duty is not replaced by IGST. Both coexist but apply differently:

Customs duty on goods imports
IGST on goods and services imports

So your understanding is mostly correct — customs duty continues for goods, IGST is additional tax on both goods and services, and for services, only IGST applies.