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"2.16.3. It was also pleaded that some of the software activities carried out by this company are not software services as defined in the safe harbor rules. In this regard, it is relevant to note that as per information submitted by this company in response to 133(6), this company is engaged in customized software development services and has not earned revenue from any service activity other than customized software development services. The relevant extract of the reply submitted is as under: -
That our company is engaged the Customized Software Development Services and the expertise/clarifications of the employees belongs to the same field of software development.
That the company has no: earned from any services other than from the customized Software Development Services, 4 (a) (1) Since no software product and that no "off the shelf"

software product was manufactured by the company, thus this point is not applicable.