Service tax on download of software from foreign website

Services from Non-taxable territory to taxable territory.

• Taxable services provided by any person located in non taxable territory.
• Services should be received by any person located in taxable territory. (i.e Constitution not required)
• Liability of service receiver – 100%
• Taxable territory – Whole of India except Jammu & Kashmir.
• Service tax paid on reverse charge also eligible for cenvat credit on the strength of challan.
• Service tax payable on reverse charge cannot be paid through cenvat credit a/c.
• Point of Taxation – Date of Payment of invoice or 3 months from date of invoice - whichever is earlier.

as per my view, you are liable to pay service tax under reverse charge