We the company is providing CAD/CAM Activity in relation to engineering services for the automobile sector with the help of License Software taken on lease from the Vendor or purchase from the Vendor.
Now what our client does, they use output provided by us in the modification of automobile.
Now my question is that 1. whether the activity being done by us covered under the Scientific & Technical Service head in the Service Tax act,1994 ? 2. Whether the activity being done by us is can be classified as IT-Software ? 3. Whether the design & Drawing supplied by us to the customer for utilised in the manufacture & modification of Automobile can be classified as goods ?