marketability.
At this juncture, we may notice the meaning of canned software as
under:
"(7) 'Canned ?software'?means that is not specifically ... referred to as `uncanned software') and also
sell Computer Software Packages off the shelf (hereinafter referred to
as `canned software'). The canned Software
Standard Software" or "Normal Software" or "Branded Software". On the other hand, Customised Software means the software created ... customised software (that is to say any customised software developed for specific user or client) other than packaged software or canned software. The explanation provides
packaged or canned software would not be covered
by the entry relating to information technology
software. This is because such software as “goods” as
held ... corresponding to “Packaged software
or canned software”. The Explanation provided
thereunder defined “packaged software or canned
software” as a software which is intended for sale
impugned imported PADO software and BPOS software packages are modified packaged software.
7. Having come to a conclusion that the software packages viz PADO ... Customized software (that is to say, any custom designed software, developed for a specific user or client), other than packaged software or canned software.
Explanation
Acoustronics Pvt. Ltd. and M/s Moser Beer India Ltd.,
2 . Canned Software means that it is not specifically
created for a particular customer ... Quick Heal retain the
ownership of the software. The buyer cannot sublet the software.
Copying the software is also prohibited. Residuary rights are with
Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply
of entire DCS; the software ... other than
packaged software
or canned software.
(b) Packaged 12%
Software
Explanation.- The
expression
"packaged software
or canned software"
means a software
developed
2013
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... cent excise duty on packaged
software sold over the counter. Customized software and
software packages downloaded from the internet will be exempt
from this levy
2013
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... cent excise duty on packaged
software sold over the counter. Customized software and
software packages downloaded from the internet will be exempt
from this levy
Software is goods not
liable to Service Tax:
M/s. SISPL has contended that "Kaspersky"
Antivirus Software supplied in CD Form being canned ... clause () of section 66E. Therefore, if a
pre- packaged or canned software is not
sold but is transferred under a license to
use such software
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 ... latter being 'operating software/canned
software/packaged software' in contradistinction with 'information
technology software' characterized by the former. This dichotomy
appears
