SST for IT Services
15. ITS is not subject to service tax which includes:
(vii) Retailer and distributer of software
Company A provides a license of an anti-virus software to
Company B (the anti-virus software is belong to an oversea
provider). Company A is considered as a retailer by providing the
software to Company B but not develop the software.
Thus, it is not subject to service tax.
Guide on Information Technology Services from MySST portal 9th September 2018