development and export of
software and software developing units operating under
EPZ/EHTP/STP scheme will be allowed to import software
through data- communication/telecommunication ... means any representation of
instructions, data, sound or image, including source code and
object code, recorded in a machine readable form, and capable
of being
installation, training and enhancements to the standard
product by change of source code. Thus, it is evident from the
agreement that the solution that ... software which it customises as per
the client's requirements, including making changes in the source code
as required. It is also clear from
means any representation of instructions, data,
sound or image, including source code and object code, recorded in
a machine-readable form, and capable of being ... representation of instruction, data sound, or image
including source code or object code by machines of a computer or an
automatic data processing machine
development of software program, as per which, they were to design
and develop the product which shall mean the software program
together with user manuals ... means any
representation of instructions, data, sound or image, including source
code and object code, recorded in a machine readable form, and capable
of being
delivered to
Unlimited Innovations Private Limited with source code
and documentation. Further, the appellant designed
and developed software for automating the software
life cycle processes ... instructions, data, sound or image,
13
ST/42187/2015
including source code and object code, recorded in a
machine readable form, and capable of being
means
any representation of instrument data, sound or
image, including source code and object code,
recorded in a machine readable form, and capable of
being ... Information Technology
software.
Explanation.- "Information
Technology software" means any
representation of instructions, data,
sound or image, including source code
and object code, recorded
means
any representation of instrument data, sound or
image, including source code and object code,
recorded in a machine readable form, and capable of
being ... Information Technology
software.
Explanation.- "Information
Technology software" means any
representation of instructions, data,
sound or image, including source code
and object code, recorded
Technology Software Services was introduced
from 16.05.2008 vide Notification No. 18/2008-ST dated
10.05.2008. Section 65(53a) defines 'Information Technology
5
Software ... 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
computer software. These software perform specific function of controlling process and is not operational software which controls the software and actually makes the machine operate ... computer software. The Commissioner (Appeals)s order stating that computer software consists of all types of software including operation software and application software is incorrect
grants exemption of Basic Customs Duty to computer software. The meaning of computer software is given in the Explanation under Sl.No.173 of the said ... means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form and capable of being
