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of <h1>Service Tax on IT Software: Custom Software Online Taxed as Service, Pre-Packaged Software as Goods Under Section 66E(d)</h1> The the service tax implications for information technology software services as of July 1, 2012, under Section 66E(d). It differentiates between service tax on IT software services, such as development and customization, and excise duty on pre-packaged software sold as goods. Custom software downloaded online is taxable as a service. The document clarifies that providing skilled manpower is taxed under manpower supply, not IT services. It also discusses exemptions and the legal distinction between goods and services, referencing a Supreme Court judgment on pre-packaged software. The text emphasizes that software delivered online is considered a service, not goods.
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