Import of Basic Lay out in CDROM and in Hard copy - not a service

[SUKANTA CHATTOPADHYAY]

Import of Basic Lay out drawings in CDROM and in Hard copy for a projects in India. Will it atrract Service Tax or can it be termed as Import of Goods attracting Customs duty ?

AI Summary

Debate on Taxation: Should Project Layout Drawings on CDROMs Face Service Tax or Customs Duty in India? A discussion on whether the import of basic layout drawings in CDROM and hard copy for projects in India should be subject to service tax or considered as import of goods attracting customs duty. One participant asks for details about the project in India, while another highlights the distinction between software definitions under customs and service tax. They suggest that under service tax, the definition of information technology software is broad enough to potentially include anything stored on media.