Service Tax on IT Software

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How to determine , whether the DEVELOPMENT of software is subejct to service tax OR Vat

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Replies (2)

If it is only software developement, then it is service.

If it is only selling of software and no service element involved then no ST should be charged.

 

Thanks sir, but i want to dicussed,

Suppose Co. develop Software as per requrement of customer( i.e. customised software), and supplied to customer whether it is agreement of sale or service.

Thanks in advance


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