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Electronic Software Downloads and Microsoft Licensing Classified as Services, Subject to Tax; Physical Media Transfers Exempt.

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Full Text of the Document

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....Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence taxable. - (b) Applicant has granted license to run Microsoft software is a service and hence liable to service tax. - (c) transfer of software on media will not attract service tax. - AAR....

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