applicablity of service tax & VAT on sale of Software

[Saurabh Singh]

Dear Team

 

Company A is into the business of Software license, they have purchase software from Outside India as one time initial Cost. They are selling this software :-

1. Directly as license to customer [within India]
2. Directly as license to customer [outside India]

3. software to be loaded on a hardware [storage device], and then sold as a combined product [Product X] to customer [within India]
4. software to be loaded on a hardware [storage device], and then sold as a combined product [Product X] to customer [outside India]

Kindly help me about applicablity share if u have any case law related to this

 

Thanks & Regards

[DR.MARIAPPAN GOVINDARAJAN]

Have you got clarified in the above issue? If not please inform.

AI Summary

Applicability of service tax and VAT on software sales: licensing, bundled goods, and export classification required. Query on applicability of service tax and VAT for four scenarios: domestic software license sales; export of software licenses; domestic sale of software bundled with hardware (software loaded on storage device); and export sale of such bundled product. The requester asks whether each supply should be characterised as a service, sale of goods, or composite supply and requests case law or authorities addressing tax liability and territorial treatment.