24 July 2009
Could you please clarify me on the below: If a software has been imported on-line whether service tax is apllicable on that. If exporter doesn't charge Service tax, is it the responsibility of Importer to pay Service tax.
24 July 2009
In my view software downloaded is not liable to service tax though introduced in may 2008 under ITSS. This year the amendment is only for provding from the earlier acquiring and therefore as reciver may not be an issue. Question is whether the same is goods or service. In my view it is goods not liable for ST.
CAclubindia
