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TaxTMI 
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TaxTMI 
Service Tax on Software Keys Distributors
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....ervice Tax on Software Keys Distributors<br> Query (Issue) Started By: - Akash Shinghal Dated:- 20-5-2014 Last Reply Date:- 22-5-2014 Service Tax<br>Got 2 Replies<br>Service Tax<br>Dear All, The company is an importer distributor of license keys of software which subsequently exports or sells in the domestic market the license keys to the end user without any modification. Whether the same is lia....
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....ble to Service Tax? The case is typically of a distributor who is not using the software license for its own purposes. Regards, Madhav Kalani Reply By Pradeep Khatri: The Reply: Dear Akash/Madhav, Supply of PKC and WAU are "service" as held by the Hon‟ble Supreme Court in Idea Mobile Communications Ltd. Vs. CCE &C, Cochin, C.A.No. 6319/2011 = 2011 (8) TMI 3 - SUPREME COURT OF....
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.... INDIA and accordingly, liable to service tax. Similarly, domestic supply of CALs is incidental to the rendering of telecommunications service as held in the same case i.e. Idea Mobile Communications Ltd Vs CCE& C, Cochin. It would accordingly be liable service tax. Also refer Ruling No. AAR/ ST/ 04/2013 In Application No. AAR/44/ST/09/2012 Applicant : M/s Microsoft Corporation (India) Private L....
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....td. = 2013 (9) TMI 110 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI Regards, Team YAGAY & SUN, Management & Indirect Tax Consultants Reply By Madhukar N Hiregange: The Reply: The mode of import is important as well as the terms of the selling for determining VAT/ ST liability. If one is an intermediary then if ST is payable on downloads then on further sale aslo ST can be charged. VAT also ma....
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....y have to be charged.<br> Discussion Forum - Knowledge Sharing ....