12 September 2013
If it is purchased from a vendor who has made it specifically per the request of purchaser, then it is a service and hence service tax is applicable.
Otherwise No TDS,
TDS will also be deducted u/sec 194J since it falls in prof/ technical service clause. It is to be noted that from July 2012 onwards, TDS is not applicable on Software Re-sale which you can study in detail with following
link http://www.taxmann.com/breakingnews.aspx?sid=11045&t=1&c=1