https://www.taxtmi.com/manuals?id=828 Services for development, design, programming, customisation, adaptation, upgradation, enhancement and implementation of information technology software are taxable as a declared service when the transaction is essentially provision of service rather than only a transfer of title in goods. Pre-packaged or canned software delivered on a physical medium is treated as goods and excluded, whereas licenses, online delivery, consultancy, and customised development (even if delivered on media) are taxable if they do not amount to a mere transfer of right to use goods or transfer of title. en-us Fri, 20 Mar 2015 16:11:00 +0530 Thu, 07 Jul 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=828 Services for development, design, programming, customisation, adaptation, upgradation, enhancement and implementation of information technology software are taxable as a declared service when the transaction is essentially provision of service rather than only a transfer of title in goods. Pre-packaged or canned software delivered on a physical medium is treated as goods and excluded, whereas licenses, online delivery, consultancy, and customised development (even if delivered on media) are taxable if they do not amount to a mere transfer of right to use goods or transfer of title. Manuals Service Tax Fri, 20 Mar 2015 16:11:00 +0530 https://www.taxtmi.com/manuals?id=828