https://www.taxtmi.com/forum/issue?id=106823 Supply of product keys and activation credentials is characterised as a service for tax purposes and can attract service tax, supported by precedent and an advance ruling. Import mode and contractual sale terms influence whether VAT also applies. If the distributor functions as an intermediary, service tax charged on electronic supplies may extend to subsequent sales by the intermediary. en-us Tue, 20 May 2014 20:15:29 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106823 Supply of product keys and activation credentials is characterised as a service for tax purposes and can attract service tax, supported by precedent and an advance ruling. Import mode and contractual sale terms influence whether VAT also applies. If the distributor functions as an intermediary, service tax charged on electronic supplies may extend to subsequent sales by the intermediary. Discussion-Forum Service Tax Tue, 20 May 2014 20:15:29 +0530 https://www.taxtmi.com/forum/issue?id=106823