https://www.taxtmi.com/forum/issue?id=2294 Design, development, upgradation and advisory software services are taxable as information technology services; maintenance is taxable as maintenance or repair. Transfers of software on physical media are subject to VAT/CST, imports of packaged software on media attract customs duties, and domestically supplied packaged software on media may be subject to excise. In some states software development/maintenance may be characterised as a works contract with VAT implications. Payment of service tax can exclude the right-to-use portion from other taxes. en-us Sun, 17 Oct 2010 17:05:24 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2294 Design, development, upgradation and advisory software services are taxable as information technology services; maintenance is taxable as maintenance or repair. Transfers of software on physical media are subject to VAT/CST, imports of packaged software on media attract customs duties, and domestically supplied packaged software on media may be subject to excise. In some states software development/maintenance may be characterised as a works contract with VAT implications. Payment of service tax can exclude the right-to-use portion from other taxes. Discussion-Forum Service Tax Sun, 17 Oct 2010 17:05:24 +0530 https://www.taxtmi.com/forum/issue?id=2294