Sankarshan Mukhopadhyay wrote:
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Manish Kathuria wrote:
Is Service Tax applicable on open source software services namely installation, configuration and customization ? Please let me know if someone has clarity on this issue.
IANAL :)
Open Source Software Services *is* a service/consultative practice and thus would (ideally...) have a Service Tax component included
- -SM
As per available information with me, if you classify the services as "Information Technology Services" then probably the services wont fall under the Service Tax net. There is a service category called Business Auxiliary Service (added in 2003) which excludes "Information Technology Services" from the service tax net. Please refer to the Section 2 of the following circular available on the service tax web site:
http://www.servicetax.gov.in/servicetax/circular/st_circ_62-2k3.htm
There are some news reports also which add to the confusion:
http://www.thehindu.com/2006/01/23/stories/2006012300241700.htm http://www.thehindubusinessline.com/2005/10/15/stories/2005101502421100.htm
It would be great if any of the firms / companies charging or paying or not paying service tax can shed more light on this.
-- Manish