user of the Licensor's True Dial Software which is described on Exhibit A (the software) for 60 simultaneous net work connections ... Software: and all copyrights, trade secrets, know-how and other intellectual property rights underlying the Software, including all copies of the source code; and
Whereas
exempting taxable services provided to a client in respect of ERP software system by a management consultant from the service tax. The Revenue holds ... appellant has neither right nor access to the source code of the SAP software. In such a situation, the appellant is incapable of providing
mean any representation of instructions, data, sound or image including source code and object code, recorded in a machine readable form and capable of being ... system. Two main types of software are systems software, which controls a computer's internal functioning, and application software, which directs the computer
lakhs". He held, assessee is a software company. The intellectual property, codes, formulae, designs, etc. are trading commodity of the assessee. They charge professional ... which was clear from the TDS certificates issued. He further held: "thus, in no way, IP, code, formulae, design, etc. are intangible asset
Galileo International Inc. vs Dcit on 30 November, 2007
ORDER
Deepak R. Shah, Accountant Member
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