Excise duty on software

Excise will charge on bill raised. UR question is good, must understand by the IT Dept.

Also Please send the details with refrence to GO/notification

Dear friends,

First we will mfg a one software, and sell the same to a customer with charging Excise duty as per the notification 12/2008. Now another customer also want to buy  the same software which we have alread been manufactured and also paid the excise duty on the same.

My questiong is  :

We have already been paid the excise duty on software manufactured  Why we have to also charge the excise duty in every billing time?

Excise duty can not be levy twice on the same product.

Please clarify this issue.

Please guide us.

hai,

Nice question. But main thing is only  once  software is created. And its put on a media  and sold it becomes a manufacture. Hence excise duty levied for the first time and sold to first customer. But for the next time of sale it is copied on to another Cd/Disk which is again a new media..... So for each and every new customer it is a new media when it is copied and sold. So EXCISE DUTY IS LEVIED FOR EACH AND EVERY CUSTOMER SEPARATELY AND BIILED.

But practically, the software  producers do the following thing:

Excise duty is levied at  point of sale and to be specifically mentioned in the invoice just like sales tax and not only for the first time. 

With regards

Ramya

hai,

Nice question. But main thing is only  once  software is created. And its put on a media  and sold it becomes a manufacture. Hence excise duty levied for the first time and sold to first customer. But for the next time of sale it is copied on to another Cd/Disk which is again a new media..... So for each and every new customer it is a new media when it is copied and sold. So EXCISE DUTY IS LEVIED FOR EACH AND EVERY CUSTOMER SEPARATELY AND BIILED.

But practically, the software  producers do the following thing:

Excise duty is levied at every point of sale and to be specifically mentioned in the invoice just like sales tax and not only for the first time. 

With regards

Ramya