Information Technology <b>Software Service: Issues in Service Tax</b>

The ambiguity over the issue whether IT/computer &lt;b&gt;software&lt;/b&gt; is goods or services was partly resolved by the Supreme Court’s decision in the TCS case, where the court held that ‘Off-the-shelf &lt;b&gt;software&lt;/b&gt;’ or packaged &lt;b&gt;software&lt;/b&gt; qualifies as &lt;b&gt;...&lt;/b&gt;