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    <title>Service Tax applicability on developing application software</title>
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    <description>Whether charges for developing application software attract service tax. The query on taxability of custom SAP development drew responses stating development services are not subject to service tax, while one respondent distinguished that software maintenance is taxable because software may be characterised as goods.</description>
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      <description>Whether charges for developing application software attract service tax. The query on taxability of custom SAP development drew responses stating development services are not subject to service tax, while one respondent distinguished that software maintenance is taxable because software may be characterised as goods.</description>
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