https://www.taxtmi.com/forum/issue?id=611 Charges for a one time lump sum perpetual software transfer, and associated implementation or updation fees (with initial free updates and later annual updates), are not leviable to service tax and therefore do not attract import of services taxation in the stated scenario. en-us Fri, 21 Dec 2007 19:00:31 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=611 Charges for a one time lump sum perpetual software transfer, and associated implementation or updation fees (with initial free updates and later annual updates), are not leviable to service tax and therefore do not attract import of services taxation in the stated scenario. Discussion-Forum Service Tax Fri, 21 Dec 2007 19:00:31 +0530 https://www.taxtmi.com/forum/issue?id=611