assigned to that particular bill of entry by the Indian Customs Electronic Data Interchange System, and includes its electronic records or print-outs; Explanation ... Customs; (f) "service centre" means the place specified by the Principal Commissioner or the Commissioner of Customs, as the case may be, where the data
detailed and comprehensive data, information and databases
pertaining to running of its business; iii) that this includes all the
confidential data, customer database, accounts information ... distinctive, detailed and comprehensive data, information
and databases pertaining to running its business. This
includes all the confidential data, customer database,
accounts information, airway drawings
then transmit the same to the customers
outside India electronically using the internet system. Thus, customized
data are being transmitted electronically to the customer ... should be a
customized electronic data and such data should be exported
outside India. The data which a customer may require, may be
gathered either
customers and not to all 826 fake
customers and, thus, investigation remain
inconclusive which does not establish presence of
826 fake customers. The said point ... customers are genuine customers who are his
customers and, thus, he could have easily produced
document to prove that all said customers are
genuine
evidence of manufacturing of
computer software or computer program or customized electronic data
or project or services of similar nature as notified by CBDT ... Board. The expression, 'any customized electronic data' would mean data, which is
customized; but it need not be computer software. Processing or customisation
comprising ticketing, tours and packages,
car rentals, hotel bookings etc., customer handling and data management
services. Having noticed the international transactions made by the assessee ... customers located in India i.e. direct customers, in
respect of whom assessee provide its services, assessee earn direct revenue from such
customers. Whereas
disc, tape, perforate media or other information storage devise or any
customized electronic data or any product or service of similar nature
which may notified ... Board. The expression, 'any customized
electronic data' would mean data, which is
customized; but it need not be computer
software. Processing or customisation
appellants would provide HDFC Chubb with
access to their updated customer data basis. The Referral Fee would be paid by
HDFC Chubb on the basis ... policies issued by them for the first time to customers
using the said customer data base, on the condition that such fee payable would
request was collating the information from specialized data
sources/data bases. `(d) The data was then customized/processed in
accordance with the requirements ... described as customization of data/data
processing. The STP Unit undertook the series of operation of the data
received form various databases before
observed that this company
is engaged in providing data analytics and customized process
solutions to a host of global clients. It provides services ... owned subsidiary of Aptarausa. It is engaged in the
development of customized electronic data. It converts
data from hard copy or files into XML/SGML
