Service tax on download of software from outside india india


11 January 2016 I have doubt about service tax on Import of software in the form of download from website maintained out side of India.
I have received invoice from supplier in UK containing development and maintenance charges separately.
Whether i have to pay service tax on development or maintenance or both as per RCM?
is there any notification?


11 January 2016 You are liable for service tax on both as per RCM.

11 January 2016 In case no PE of foreign company in India, then you have to pay service tax under RCM on both development and maintenance charges.


11 January 2016 is there any notification ?



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