export of software

This query is : Resolved 

11 March 2010 My one friend provides software service out of india. But i can not understand whether he is providing service or selling goods.
My Query is how I can understand whether he is providing service or selling goods.
And if he is providng service whther service tax shall be leviable on him?

11 March 2010 For detailed discussion you can read from the links below

http://www.expresscomputeronline.com/20090406/market02.shtml

http://www.dateyvs.com/service07.htm



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