SERVICE TAX OR VAT

Your opinion is required on the following issues:-
1. Test Series offered online - (Purchases made online directly from X Ltd.either through credit card or sending dd/chq to X Ltd) - We consider the entire thing as service as the test taking software "ASPIRE" is available for free download alternatively students can instead of using this software directly take test online on the website- we are charging for service provided for assessing them and providing them with results and analytics - We clearly define this as service and charge service tax accordingly - free cd of Aspire if sent again shows that we are not charging for any product but its a platform for providing services and has "zero" license cost.


2. CD based courses ( both online series and offline packaged series) sold through vendors - clearly can be defined as a product in which services are packaged and we will charge accordingly the entire thing as a product and pay VAT @ 12%


3. Offline packaged series sold though X Ltd. website or directly by X Ltd.- To be treated in a similar way as 2 above i.e as packaged product and VAT to be charged @ 12%
Pls give your opinion if above is correct , and if yes what documentation should be prepared for reflecting and clarifying above policy and accounting process.