29 April 2009
There is no such law. In fact recording of software in any media like CD etc. amounts to manufacture as per chapter note in Chapter 85 and Central Excise duty is payable.
29 April 2009
yes sir you are right,i found that TCS case law u/s 2(f).actualy my quary is agst ESI,i get notification from ESI that can prove minimum employee required 10 for Software industries but as per annalysis its required 20 employee ,so can you let me know is it applicable for our compnay,our company just provided ITES services.
CAclubindia
