I have doubt about service tax on Import of software in the form of download from website maintained out side of India. I have received invoice from supplier in UK containing development and maintenance charges separately. Whether i have to pay service tax on development or maintenance or both as per RCM? is there any notification?
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Service tax on download of software from foreign website
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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
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