Service tax

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A software company which engaged in developing accounting software is liable for paying service tax they already taken vat registration and paying vat against sales.
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A software is liable to service tax if the control lies with them even after the software is ready.. Example Tally once we purchase.. Every year we have to renew it.. Service tax is payable..
Thanks for your comment but still I have a doubt in the case of tally every year renewal is there but in this case there is no renewal

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