Hi All,
Our company is a STPI unit dealing in both Export, DTA sales, corporate training programs. As
per my knowledge the export services rendered with respect to customised
softwares falls under sub-clause in Sec 65(105) of the services tax act. In
this sub clause the service is being described as Information Technology
Service. We are levying service tax on training programs & DTA sales.
As per this section the export services rendered are not exempted
services but taxable at nil rate of service tax.
Please let me know whether can I avail the cenvat credit of service
tax to the full extent (during remittance of our service tax liability),
which I would have paid on my input services received.
With Regards,
Mukunda