Service tax & cst on single bill
RAJENDRA KUMAR KAWADIYA
(Querist) 22 May 2012
This query is : Resolved
Dear Sir,
I would like to ask to you when I purchased software licence from Delhi and party charged CST @ 5 % and Service tax @ 10.3 % on total Invoce value.can be possible to charge CST & Service Tax on single Invoice.
Suhail A.Siddiqui
(Expert) 22 May 2012
No problem in charging "CST and Service tax " in a single invoice.
C. P. CHUGH
(Expert) 22 May 2012
Dear Rajendra, Packaged Softwares are long back held to be GOODS and as such whenever there is a transfer of such software VAT/CST is attracted, at the same time such software need regular updation which amounts to providing services and services tax accordingly is also attracted. There is nothing wrong in charging both VAT/CST alongwith Service Tax in single invoice.
B.Chakrapani Warrier
(Expert) 26 May 2012
Supreme Court in Tata Consultancy Services case said in the year 2005 that packaged software is goods liable to VAT. But multiple levy ,under different statutes, on same goods is debatable.
Shonee Kapoor
(Expert) 01 June 2012
Nothing left to be added.
Regards,
Shonee Kapoor
harassed.by.498a@gmail.com