03 February 2009
if a person purchase a tailor made software then only vat/cst will be applicable
in the case of customised software service tax will be leviable
if u purchase a tailor made software then the co charged service tax incorrectly
if u purchase a customised software in that case vat/cst will be leviable on the material items other charges will attract service tax e.g.if u purchase a Rs1000 software it includes material of rs.400 and software rs600 then rs400 vat/cst will be leviable and rs600 service tax will be leviable