TaxTMI 
TaxTMI 
Service tax on Electronic Software Distribution
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....ervice tax on Electronic Software Distribution<br> Query (Issue) Started By: - MITSUI PRIME Dated:- 29-10-2012 Last Reply Date:- 16-11-2012 Service Tax<br>Got 1 Reply<br>Service Tax<br>Dear Sir Good Evening Please provide your valuable ssugguation in below mention , which is related to Service Tax :- We have interested buy a software form our consulting firm M/s NTT Softwares services pvt ltd. ....
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....which is software provided through Electronically , Service Tax @ 12.36% and vat or both are applicable on ESD (Electronic software Distribution) ? Please provide your valuable sugguation as soon as possible. Arjun Sachdeva Alwar 301001 Cell No. 09928158547 Reply By Seetharaman K C: The Reply: Digital distribution (also called content delivery, online distribution, or electronic software dist....
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....ribution (ESD), among others) describes the delivery of media content such as audio, video,software and video games, without the use of physical media usually over online delivery mediums, such as the Internet. Digital distribution bypasses conventional physical distribution methods, such as paper or DVDs. The term online distribution is typically applied to freestanding products; downloadable add....
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....-ons for other products are more commonly known as downloadable content. Electronic Sofware Disrtibution is therefore a service and the following questions need to be answered for determining taxability: What is the place of provision of the service? Is the place of provision in taxable territory? If yes, tax will be payable. If not, tax will not be payable. Is the provider 'located' in the taxabl....
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....e territory? If yes, he will pay the tax. If not, is the service receiver located in taxable territory? If yes, he may be liable to pay tax on reverse charge basis.<br> Discussion Forum - Knowledge Sharing ....