Click Here to See Large Map of QuBREX Property listings
Home | Ask Questions | Computer Gupshup | Free Member Diaries | Contact Us - Sanjay @ 98 712 19911

Repair of computer software to attract service tax


By djain128, Section Finance & Taxes
Posted on Sat Oct 08, 2005 at 06:35:42 PM EST

 THE Government has said that maintenance, repair or servicing of computer software would attract service tax. A circular to this effect has been issued on Friday, a senior Finance Ministry official said.

With the issuance of this circular, the earlier draft circular on the same has been withdrawn. The circular has been issued after taking into account the decision of the Supreme Court in the Tata Consultancy Services vs State of Andhra Pradesh case.

The Supreme Court had in this case observed that all the tests required to satisfy the definition of goods are possible in the case of software. It also said that in computer software the intellectual property has been incorporated on media for the purpose of transfer and software and media cannot be split up. Therefore, sale of computer software falls within the scope of sale of goods, the Supreme Court had noted.

Further, the Supreme Court had also observed that it was in agreement with the view that there was no distinction between branded and unbranded software.

With software being considered as goods, the Finance Ministry has said that any service provided in relation to maintenance or repair or servicing of software would attract service tax. This is because `repair or maintenance' of goods has already been brought under the ambit of service tax.

< Service tax on cable TV fees from June '05 | Process for Noida (Scheme 2004) plot re-draw set in motion - Fraud Draws & Beyond >

Related Links

. Also by djain128
Win A Jeans Twice a Week
&
Win A Kurta 7 Days A Week

Login

Membership has its privileges. Choose a username and provide a working email - that's all it takes to join. Click below to make a new account.
Make a new account

Username:
Password:
Bangkok
BIHARSCOOP.COM
JEWELRYFRIEND.com

Who's Online? (31)

. Unregistered Visitors (31)

Note: You may cloak yourself from appearing here in your Display Preferences.

Recent Comments

. How is the Dwarkadhis project in Dharuhera? (doonamit2005)

. Builders considering BUY 1 GET 1 OR 2 FREE (luckyindialucky)

. Builders considering BUY 1 GET 1 OR 2 Offer (luckyindialucky)

. Be Fair. (Hulk Hogan)

. Mr Rohtas Goyal (Nilesuffering)

. suffering continues (Nilesuffering)

. M-Tech : Fraud or Victim (susheel vats)

. Stock prices has no relation to apartment prices (Rishi)

. Hi (dkukreja)

. bubble (EquityInvestor)

Recent Member Diaries

PAYING GUEST ACCOMODATION AVAILABLE
by Freeman - November 14
62 comments


Paying Guest Accomodation for Girls in Sushant Lok
by poonam23 - November 13
38 comments


Skoda Amb 2002 VIP Number for sale
by phugatboy - November 13
5 comments


Unitech's Strategy for coming years
by malikboss - November 2
37 comments


Is there a blind home in Gurgaon?
by SGARG - October 30
8 comments


Traffic Jams on the Roads
by Pradeep - October 16
13 comments


SANTRO XING FOR SALE
by satishcmishra - October 15

Breeding nurseries of mosquitos for DLF city
by RAJKUMAR77 - October 11
1 comment


PREVENTIONS IN THE SEASON OF DENGUE
by sumandua - October 11

KLJ TOWN PLANNERS PVT LTD
by nd - October 4
28 comments



More Diaries...

Front Page

Tuesday August 31st
. Online Employment Registration In Haryana (0 comments)
. Haryana Police Housing Corporation To Build Rs. 300 cr Police Line In Manesar, Palwal, And Mewat (0 comments)
. 6 Hospitals To Be Upgraded In Haryana (0 comments)

Monday August 30th
. Price Watch: A Weekly Comparison Of Prices Of Essential Food Commodities On Sale At Kendriya Bhandar (0 comments)
. In Spotlight: Haryana's Land Acquisition Policy (0 comments)
. DDA Work Leaves Road Full Of Potholes (0 comments)
. Haryana School Children To Get CWG Holidays Oct 8-13 (0 comments)

Sunday August 29th
. Haryana Govt Constituting Special Health Teams For CWG (0 comments)
. Available For Rent 3BR+Study In Orchid Petals, Sohna Road (0 comments)
. Buyer Can Opt Out Of Housing Project If Possession Is Delayed (0 comments)
. No Entry For Haryana Auto's In Delhi..... (0 comments)
. Delhi Transport Department Wants 'Metro Ring' On The Lines Of Ring Road... (0 comments)
. DDA Offers Rare Opportunities For Reserved Categories (0 comments)

Saturday August 28th
. After BlackBerry, Govt Turns Heat On Internet Service Providers (ISPs) (0 comments)
. Fed Up, Gurgaon Seeks `Minimum City' Tag (0 comments)
. Only Road To CWG Shooting Venue Washed Away (0 comments)
. Rahman Rocks Gurgaon, C'wealth Games Theme Track Unveiled At Kingdom of Dreams (0 comments)
. Games Cycling Event On Track With Short Stretch (0 comments)
. NRI Alleges He Was Tricked By Builder,He Was Sold Mortgaged Property 4 Yrs Ago,Builder Denies Claims (0 comments)
. Empire Of Corruption (0 comments)
. Pay More For Get Power In Peak Hour... (0 comments)
. HSIIDC Ropes In Pvt Players For Three Projects (0 comments)
. New Haryana Scheme To Promote Sports (0 comments)
. New DTC: SEZ Sops May Continue Till 2014 (0 comments)
. New Stations Ready, Dwarka Set To Connect With IGI (0 comments)

Friday August 27th
. Govt Gives You A Raise: Cabinet Nod To Restructuring Income Tax Slabs (0 comments)
. Sought To Make Shift Master Plan Road... (0 comments)
. Delhi-Rewari Train Route Prepare For Commonwealth Guests.... (0 comments)
. Property Statements Are Not 'Confidential' Info: CIC (0 comments)
. No Extra Tax For Autos, Taxis In NCR (0 comments)
. Stadia Still Not Game For Games (0 comments)
. Trial Run For CWG Lanes To Begin Next Week In Gurgaon (0 comments)
. SBI Not To Hike Rates For Now (0 comments)
. Investment In Real Estates To Touch $300-bn In The Current Year (0 comments)

Thursday August 26th
. Catch Your's Truly Sanjay, Editor Of this Website, On Zee Business' MoneyGuru Aug 26, 2010 @7:30 pm (2 comments)
. Builders Selectively Return To Launch Projects, Buy Land In Small Cities (0 comments)
. Ansal API Plans Rs 400 Crore QIP In Next 15-20 Days (0 comments)
. US Property Sales Drop Spreading Concern That Economic Recovery Is Slowing (0 comments)
. Realty Remains A Dirty Word For Regulators (0 comments)
. Chattarpur Station To Open Today, Addition To Gurgaon Line, Delayed Due To Land Acquisition (0 comments)

Wednesday August 25th
. Haryana Regularised 105 Illegal Religious Structures (0 comments)
. National Highways Authority Of India To Launch Toll-Free Number (0 comments)
. North Delhi To Gurgaon By Metro Next Week (0 comments)

Tuesday August 24th
. Gurgaon Shopping Festival From September 27 (0 comments)
. GoM Defers Decision On Greater Noida Airport (0 comments)
. A Road Safety Campaign In Haryana Soon (0 comments)
. Foreigners May Get To Set Up Limited Liability Partnerships(LLPs) In Sectors Open To FDI (0 comments)
. Rain, Rain, Save Face And Come Again Hunt For `Excuse' To Defer Games (0 comments)

Monday August 23rd
. Investors Prefer Realty Market Over MFs For Quick Buck (0 comments)
. Rs 774.10 Crore For Strengthening Of National Highways in Haryana (0 comments)

Older Stories...


All trademarks and copyrights on this page are owned by their respective companies. Comments are owned by the Poster. The Rest (c) GurgaonSCOOP.com and QBTPL.
Home | Ask Questions | Computer Gupshup | Free Member Diaries | Contact Us - Sanjay @ 98 712 19911