Information Technology Software Services :
Development ,design, programming, customization , adaption ,up gradation, enhancement ,implementation of IT Software is a declared service but, Sale of pre-packaged or canned software are not liable to service tax since they are considered as goods liable to sales tax or VAT.
Other Aspects :
- 1. On –site development of software ,advice consultancy and assistance on matters relating to IT Software , License to use pre-packaged software ,Customized development of software and delivered to the client on media like a CD , are examples of services liable to service tax.