Service tax on computerized data processing at customs EDI centre requires providers to collect and display tax on user charges. Service charges for data entry and computerized processing at the Customs EDI Service Centre are subject to service tax and the applicable education cess under the statutory provision for computerised data processing and software maintenance. The EDI operator is instructed to collect tax on the total charge, denote the tax separately on coupons or receipts, and display its service tax registration number; revised processing charges for the EDI/EDT system take effect from the notified commencement date.
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 at customs EDI centre requires providers to collect and display tax on user charges.
Service charges for data entry and computerized processing at the Customs EDI Service Centre are subject to service tax and the applicable education cess under the statutory provision for computerised data processing and software maintenance. The EDI operator is instructed to collect tax on the total charge, denote the tax separately on coupons or receipts, and display its service tax registration number; revised processing charges for the EDI/EDT system take effect from the notified commencement date.
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