from website enabling
the software to function as effective antivirus software. The
Antivirus Software without this Key Number the software on our CD
is just ... technology
software' as follows:-
" 65B(28) ―information technology software‖ means any
representation of instructions, data, sound or image, including
source code and object
manner and is
Operating Software/Canned Software/Packaged Software.
The Operating systems software manages computer
hardware, software resources and provides common services
for computer programs ... Information Technology Software sold
along with the object code/source code (not a packaged
software/canned software/OS) and (ii) Documents of title
conveying
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 ... Installable software modules with installation kits on
CD-ROM.
o Source code of the software on CD-ROM.
o Initial/amendments in installation manual, user
thus observed that Oracle and other software
developers only license the software for use by the end
user subject to the terms and conditions ... software
30
Appeal No. ST/85707/14
does not amount to sale of software. There will be sale
of software only if source code
means those individuals
authorized to access the licensed Software solely to
"read only" Software transactions. Each information
User must also be licensed ... means a change to the
Software which changes the source code.
*****
1.23 "Software" means: (i) all software
specified in agreed upon Appendices hereto
under CTH 85.24 raising the issue that the software so imported was not Information Technology software to fall within the scope of the explanation given ... 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" is seen defined
under Section 65(53a) of the Finance Act, 1994 as follows
:-
65(53a) "information technology software ... 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
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 ... 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
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 ... than
packaged software
or canned software.
(b) Packaged 12%
Software
Explanation.- The
expression
"packaged software
or canned software"
means a software
developed
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
