https://www.taxtmi.com/article/detailed?id=6871 Notifications permit value apportionment between goods and service in any software supply so Excise duty/CVD applies to the goods portion and Service Tax to the service portion, avoiding double taxation. Where Excise duty/CVD is charged on packaged software on the basis of Retail Sale Price under Legal Metrology, licensing of that software is exempt from Service Tax. Customised software enjoys excise exemption domestically and yields Service Tax only on the apportioned service value when licensed. en-us Wed, 22 Jun 2016 08:34:41 +0530 Wed, 22 Jun 2016 08:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6871 Notifications permit value apportionment between goods and service in any software supply so Excise duty/CVD applies to the goods portion and Service Tax to the service portion, avoiding double taxation. Where Excise duty/CVD is charged on packaged software on the basis of Retail Sale Price under Legal Metrology, licensing of that software is exempt from Service Tax. Customised software enjoys excise exemption domestically and yields Service Tax only on the apportioned service value when licensed. Articles Service Tax Wed, 22 Jun 2016 08:34:41 +0530 https://www.taxtmi.com/article/detailed?id=6871