Electronic Software Downloads and Microsoft Licensing Classified as Services, Subject to Tax; Physical Media Transfers Exempt. https://www.taxtmi.com/highlights?id=14295 Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b) Applicant has granted license to run Microsoft software is a service and hence liable to service tax. - (c) transfer of software on media will not attract service tax. - AAR en-us Wed, 04 Sep 2013 13:47:46 +0530 Wed, 04 Sep 2013 13:47:46 +0530 TaxTMI RSS Generator Electronic Software Downloads and Microsoft Licensing Classified as Services, Subject to Tax; Physical Media Transfers Exempt. https://www.taxtmi.com/highlights?id=14295 Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b) Applicant has granted license to run Microsoft software is a service and hence liable to service tax. - (c) transfer of software on media will not attract service tax. - AAR Highlights Service Tax Wed, 04 Sep 2013 13:47:46 +0530 https://www.taxtmi.com/highlights?id=14295