Liability of service tax for providing software engineering and development services

[Guest]

One of my client is providing software enfineers at the place of other software company for the software development, consulting charges for study and architectur, and also developing software in his premises for other software company. The other software company is engaged in sale of software in interntinal and domestic market. Whether the client is libile to registered with service tax for providing software engg and development of software for other company? 2. As my client is not providing the direct services to client i.e sub contrac, still are they required for registration and charing of service tax ?

[Surender Gupta]

Currently there is not service tax on software engineering services.

AI Summary

Service tax on software engineering services currently not leviable, so registration and tax obligations do not arise for such supplies. Whether providers of software engineers, consulting for study and architecture, or software development for another company must register and charge service tax; the forum reply states that service tax on software engineering services is not presently leviable, so such supplies (including subcontracted or on-site development) would not attract registration or tax under the reported position.