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    <title>Liability of service tax and vat - Tds applicability</title>
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    <description>Payments to non-residents for imported software on CDs may be subject to Tax Deduction at Source unless the Assessing Officer pre authorizes a concession; a higher court has stayed collection under that decision. For indirect taxes, such software on physical media is treated as goods so service tax does not apply while VAT is applicable on domestic sale.</description>
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      <description>Payments to non-residents for imported software on CDs may be subject to Tax Deduction at Source unless the Assessing Officer pre authorizes a concession; a higher court has stayed collection under that decision. For indirect taxes, such software on physical media is treated as goods so service tax does not apply while VAT is applicable on domestic sale.</description>
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