https://www.taxtmi.com/article/detailed?id=5673 Whether software is taxed as goods or services depends on mode and terms of transfer: pre packaged software on a tangible medium is goods liable to sales tax/VAT, whereas licenses or online delivery that do not transfer exclusive control or the legal right to use are treated as services and fall under service tax; assessment requires analysis of exclusivity, effective control, delivery medium, dominant motive, and place of provision for export and Cenvat entitlement. en-us Wed, 18 Jun 2014 18:41:53 +0530 Wed, 18 Jun 2014 18:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5673 Whether software is taxed as goods or services depends on mode and terms of transfer: pre packaged software on a tangible medium is goods liable to sales tax/VAT, whereas licenses or online delivery that do not transfer exclusive control or the legal right to use are treated as services and fall under service tax; assessment requires analysis of exclusivity, effective control, delivery medium, dominant motive, and place of provision for export and Cenvat entitlement. Articles Service Tax Wed, 18 Jun 2014 18:41:53 +0530 https://www.taxtmi.com/article/detailed?id=5673