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vat & Service tax on software

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(Querist)
17 February 2010 whether vat and service tax both are applicable on software when sale is made inter state From Delhi to UP.
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
19 February 2010 Normally only VAT should be charged. However there is an inclusion in ITSS catgeory which we feel is ulyra vires. Howeever this may have to be seyyled judicially.

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