Service tax on software deveelopment

This query is : Resolved 

26 March 2016 Whether Service provided by Software Company to its Parent Company in USA is taxable or it is export of Service hence exempted.
Whether Service Tax Registration is Mandatory,if yes under which head?
Note:Billing done to the American Parent Company on the bases on Number of employees x cost per employee plus mark up.

27 March 2016 Development of IT software is very much taxable as part "Declared Services".



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