hereby declared that for the purposes of this clause, goods includes computer software;
The said explanation to the said definition was substituted by Finance ... declared that for the purposes of this clause,
(a) goods includes computer software;
(b) properties includes information technology software;
Ld. counsel argued that only
noted that service in relation to maintenance or repair of computers, computer systems or peripherals were exempted from payment of service tax vide ... computer software including the Explanation inserted under Section 65(64) of the Act to the effect that goods includes computer software
computer software was stored in a Hard Disk of the computer and the question arose whether the value of software could be included ... computer is not includible in the assessable value of the computer since there is a distinction between a computer and its software
these cases was whether the value of software installed in the computer before clearance is includable in the assessable value. The issue ... held that the value of MS DOSoperating software is not includable while computing liability.
e) In O.R.G. systems vs CCE, Vadodhara
amount received by the respondent towards erection/installation/commissioning charges are not includible in the assessable value so also the amounts received for pre-delivery ... computer. The Court even went to the extent of saying that the value of softwares sold along with the computer was not includible
They brought to notice that in Mysore Commissionerate in respect of Vishakarma Software Services, a similar dispute arose which was before the Honble CESTAT ... Technicon Automation which stand included in the computation of total value of imported software services in the impugned order, were not for import
grants exemption of Basic Customs Duty to computer software. The meaning of computer software is given in the Explanation under ... under :-
"Explanation. 'Computer software' means any representation of instructions, data, sound or image, including source code and object code, recorded
maintaining of computer software, or computerized data, processing or system networking, or any other service primarily in relation to operation of computer systems ... means any service in relation to designing, developing or maintaining of computer software, or computerises data, processing or system networking, or any other service
defines the Computer Software as follows:
Explanation. - `Computer soft- ware means any representation of instructions, data, sound or image, including source code ... data processing machine falling under heading No. 84.71, but does not include software required for operation of any machine performing a specific function other than
Microsoft. The software purchased from the appellant has a product key which is used to activate the software in the computers sold ... DSPs that the whole process of software loading can be initiated. Further it is only after CD kit/ software pack is purchased from the Appellant
