Please help me to find out the TDS liability on the server purchased including the Microsoft Window, where the cost of the Micoftwoft Window is higher than the cost of the server.
Please suggest the applicability of the TDS along with the reference
15 August 2019
If original software is purchased it will categories under goods therefore TDS will not applicable. If any modification made in software in that case TDS will applicable (Sec 194 J)