central sales tax or service tax

This query is : Resolved

SSA JI (Querist)
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10 March 2008 As per budget 2008 4 ner services become chargable to service tax, one of which is "CUSTOMISED SOFTWARE".

As per case of "TATA CONSULTANCY SERVICES", any software sold Whether in CDs or floppy or by any other mode, Central sale tax will be charged.

Now my query is what is difference between these "software" n "customised software" please explain with example.

Dayal

Dayal (Expert)
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11 March 2008 Customised software is one which is made to meet your specific business needs.

for Instance SAP, we have adopted indian version to accomodate taxes , called as SIN master, this is modification to the exisiting software to meet our indian taxations.

The software is customised to adopt such changes.

This modification is known as customisation.