https://www.taxtmi.com/circulars?id=108 Software transferred or embedded on a physical medium is treated as goods because the intellectual property is incorporated in the medium; therefore, services of maintenance or repair or servicing of such software are leviable to service tax under the Finance Act provisions relating to taxable services and the statutory definition of maintenance or repair. en-us Fri, 07 Oct 2005 00:00:00 +0530 Wed, 04 Jan 2012 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=108 Software transferred or embedded on a physical medium is treated as goods because the intellectual property is incorporated in the medium; therefore, services of maintenance or repair or servicing of such software are leviable to service tax under the Finance Act provisions relating to taxable services and the statutory definition of maintenance or repair. Circulars Service Tax Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=108