https://www.taxtmi.com/circulars?id=57001 Software services for development, design and programming, and for testing, debugging, modification, customisation, adaptation, upgradation, enhancement and implementation, are to be treated as provided at the location of the recipient. Software's intangible and often virtualised nature, and the recipient's exclusive control over access granted to the provider, support applying the Place of Provision of Services Rules to locate these services at the recipient's location. en-us Fri, 04 May 2018 00:00:00 +0530 Sat, 05 May 2018 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57001 Software services for development, design and programming, and for testing, debugging, modification, customisation, adaptation, upgradation, enhancement and implementation, are to be treated as provided at the location of the recipient. Software's intangible and often virtualised nature, and the recipient's exclusive control over access granted to the provider, support applying the Place of Provision of Services Rules to locate these services at the recipient's location. Circulars Service Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57001