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

IT software classification can determine whether imported drawings on media attract service tax rather than customs duty.
Characterization of basic layout drawings supplied on CDROM or hard copy depends on applicable statutory definitions: customs and service tax classifications differ, and a customs determination that material is not "software" may be irrelevant for service tax because the service tax definition of information technology software is broad enough to encompass content delivered on media, potentially treating the import as a taxable service rather than merely import of goods.