applicability of service tax on sale of software


This query is : Resolved 

(Querist)
14 September 2008 could you let me know whether the service tax is applicable on the sale of software.

14 September 2008 If the purchaser is the end user of the said software there is no ST liability in the hands of the seller. On the other hand if the purchaser acquires the right to use the information technology software for commercial exploitation including right to reproduce,distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products ST attracts in the hands of the seller @12.36% under "Information technology software service"


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