Service tax on computerized data processing services now applies to Customs EDI charges, requiring providers to collect and disclose the tax. Service tax and education cess apply to computerized data processing and maintenance of computer software services at the Customs EDI Service Centre from 1 May 2006. The EDI operator must collect the aggregated levy from users on amounts billed for data-entry and related processing, and must affix a stamp on coupons and receipts indicating that service tax is extra and showing the service tax registration number. Revised EDI processing charges will reflect this tax inclusion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on computerized data processing services now applies to Customs EDI charges, requiring providers to collect and disclose the tax.
Service tax and education cess apply to computerized data processing and maintenance of computer software services at the Customs EDI Service Centre from 1 May 2006. The EDI operator must collect the aggregated levy from users on amounts billed for data-entry and related processing, and must affix a stamp on coupons and receipts indicating that service tax is extra and showing the service tax registration number. Revised EDI processing charges will reflect this tax inclusion.
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