Service tax on advance from customer, what rate of st?

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Rave Erd (Querist)
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02 May 2013 Dear Friends,
For servicing on software installed. The amount received in Advance. When it attract service tax? Either make invoice or receipt basis?
pls clarify.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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02 May 2013 as soon you received the advance service tax is applicable.
though service tax is applicable only in case of customized/tailor made software.

pre-packaged software/ canned software which is put on a media(cd etc) is in nature of goods and not liable for service tax.

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