Vat over service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 September 2012 One of our client purchased license for Microsoft software. The vendor charged both VAT and Service on total purchases. Is it justified? Please clarify.

U S Sharma

U S Sharma (Expert)
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29 September 2012 https://www.caclubindia.com/articles/double-taxation-or-fair-taxation--9628.asp

CA Suresh Jain

CA Suresh Jain (Expert)
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30 September 2012 It is a settled position of law that pre-packaged or canned software which is put on a
media is in the nature of goods [Supreme Court judgment in case of Tata Consultancy Services
vs State of Andhra Pradesh [2002(178) ELT 22(SC) refers]. Sale of pre-packaged or canned
software is, therefore, in the nature of sale of goods and is not covered in this entry. for further clarification you may contact sureshjaiin.nj@gmail.com

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