service tax on software development

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Dear sirs,

One of our client , a softwaredevelopment company is developing customised softwares for their clients, whether the software development service is subject to service tax.

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There are two types of softwares - Uncanned and Canned.  The uncanned is customized software made as per requirement of the client ( i.e. tailer-made ).  It is taxable under Service Tax. 

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