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On export of license

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(Querist)
10 July 2013 Is service tax levy on export of license and

is service tax applicable on updation of software outside india
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
10 July 2013 service provider will liable to pay service tax on export of license because place of provision will be India. Software updation outside india will exempt from service tax.

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