07 August 2009
Any changes made in service Tax on "Information Technology Software Service" in Finance Bill 2009. We are plan to buy a "CRM software" for our company from XYZ software Infotech Pvt Ltd. We paid any service tax for that Purchase of CRM Software?Kindly clarify briefly for this issue? And also tell what are the Softwares comes under Service Tax
08 August 2009
In my view software comes under VAT as per the deifntion of sale in the constitution and as per the decision of TCS case by supreme court. It has recently been defined in ST provisions to include providing of same electronically. In our view the ST levy is not constitutional but litigation can be expected.