service tax on software license

[velayutham panchatcharam]

We are a branch office of foreign company situated in SEZ in India. Our Head office buying software license (MS Office license) and give to branch office on the basis of rent or lease. is any impact on service tax on branch office side. Pls clarify in detail.

AI Summary

Foreign Branch in SEZ Queries Service Tax on Software Licenses from HQ; Import of Services Not Applicable A branch office of a foreign company located in an SEZ in India inquired about the applicability of service tax on software licenses rented or leased from its head office. The response clarified that receiving software from the head office does not constitute an import of services subject to service tax. However, it was suggested that the nature of the software purchased by the head office should be examined in detail to determine any tax implications.