applicability

This query is : Resolved

praveen (Querist)
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04 September 2008 Dear,

is service tax applicable for software companies having business income in India(Local Business)
please clarify

regards
praveen

Aman Mirza

Aman Mirza (Expert)
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05 September 2008 Software service , Coming under Information Technology Software service which is taxable on or after 16-5-2008, It separate category of services.
Explanation :
The Software is catagorised as packaged software and customised software. Packaged software is considered as goods and levy excise duty but incase of customised software which is tailor made to specific customer requriment of the customer , and it is taxable under service tax from 16-5-2008 .