https://www.taxtmi.com/forum/issue?id=3010 Customised software is treated as excisable goods but has been subject to exemption notifications; development and sale of software attract service tax, and Annual Maintenance Contracts are taxable. Packaged software is not covered by certain excise exemptions. A service tax exemption exists where excise or customs duties have been paid on the MRP value, so claiming excise exemption for customised software may result in service tax liability unless the excise-paid MRP condition is satisfied. en-us Mon, 16 May 2011 13:07:58 +0530 Thu, 23 Jan 2025 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3010 Customised software is treated as excisable goods but has been subject to exemption notifications; development and sale of software attract service tax, and Annual Maintenance Contracts are taxable. Packaged software is not covered by certain excise exemptions. A service tax exemption exists where excise or customs duties have been paid on the MRP value, so claiming excise exemption for customised software may result in service tax liability unless the excise-paid MRP condition is satisfied. Discussion-Forum Service Tax Mon, 16 May 2011 13:07:58 +0530 https://www.taxtmi.com/forum/issue?id=3010