Hi,
This is Santosh.
My friend started a small software company. His business is Developement of Software and Send it to Customer through mail.
My doubt is Since he is delivering the software that is developed through mail, whether is it a manufacture which is Taxable under Excise Duty and tell me about its taxability under VAT Act And Service Tax Act.
excise is applicable on "canned softwares" only
in your case service tax + vat is applicable
/articles/double-taxation-or-fair-taxation--9628.asp
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