Online purchase of Software.

yes it shuld be considered as import of services

Dear Sumit,

In that case wat would be the basis of levy of tax.. there is no invoice . I have only the payment reciepts.

Should not it be a simple sale transaction?

In my view the purchase of software thru the net is not a service though the defintion on ITSS covers the same. The transaction is one of buy/ sell which is subject matter of VAT inot whose jurisdiction Service Tax should not have entered. SC will quash the same in due course in my view.