Tds on software purchase

Sir/Madam, Our Company is manufacturing unit in Bahadurgarh (Haryana) & used of Tally.ERP9 single user for accounts. Sir; we have converted the tally single user to multi user and amount paid of Rs. 36,000/- (Price Rs. 30,000/- + VAT Rs. 1,500/- + Service Tax Rs. 4,500/-). Please clear my doubt as:- 1) TDS liability of The Company or not TDS liability. 2) If; liability of Company then, which section would apply (Professional or Contractor). 3) Which amount will applicable for TDS; basic price only (Rs. 30,000/-) or Including VAT (Rs. 30,000/- + VAT 1,500/- = Rs. 31,500/-). Thanks. Rajiv Ranjan Jha M. No. : 98 99 415 201 Email ID : rrjhaaccounts @ gmail.com