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Service tax on download of software from outside india india

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(Querist)
19 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 charges as per RCM? is there any notification?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
19 January 2016 As per place of provision of service Rule 3 service tax payable on both charges as per RCM.

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