Commissioner of Central Excise, Panchkula).
M/s Electronic and Computer Software
Export Promotion Council Appellant
Vs.
CST, Delhi Respondent
Appearance:
Sh. V. Lakshmi Kumaran ... goods and computer software;
(m) Assist in development of new exportable products and services which involve use of electronics and software;
(n) Assess the manpower
cenvat credit as input services were not related to "output services" which is maintenance of computer software services.
5. In rejoinder, learned advocate ... impugned order in respect of both the services.
7. As regards the maintenance of computer software provided by the appellant, the period involved is July
functional block is a combination of the hardware, central software and regional software, the software being located in the central processor and regional processors respectively ... computer is much more than a mere typewriter.
(c) The telecom equipments may resemble in certain aspects a computer. The computer has hardware and software
title / copyright and other
software upgrades and maintenance releases i.e. improved versions
and release of the licensed software, software trouble reports,
enhancements etc., vest ... software. Upgrade may include software
Trouble Report, Software Enhancement request.
• Maintenance release means subsequent improved
releases of the application which include fixes to software
trouble
affiliates; and
(o) Maintain and enhance the computer software for the hotel
operations management system.
Section 5. Operating Bank Accounts(s). Owner shall, by
resolution ... Hong Kong, is a Management
Agreement;
(ii) The services contemplated under the agreement are
management services and even otherwise in common
parlance, managing the affairs
Vide
Notification dated 21-8-2003, the maintenance services
related to computers, computer systems or computer
peripherals were exempt from payment of service ... provided consultancy services including
computer consultancy services. As part of their business they
prepared and laded on customers' computers custom-made
software ("uncanned
services mentioned in the Demand cum Show
Cause Notice, These expenses borne by the Party are as
under:-
License Fees
Documentation Fees
Computer Software
License ... amount paid for transfer of technical know-how for
manufacture will not be covered under scientific or
technical consultancy services."
Service Tax Appeal
software services which include operation/development and
facilitation of software and the said services are necessary for the
proper usage of the software.
4.7 Learned ... repair services in relation to computer, computer systems and
computer peripherals vide Notification No. 20/2003-ST dated 21.8.2003. As such
computer software would form
software 2006-07 6,65,241/-
or Repair Services
2. Business Support Services International Outbound 2007-09 4,30,258/-
Roaming Services
3
3. Development ... exemption granted to services
in relation to maintenance and repair of computers, computer software and
computer peripherals by Notification No. 20/2003-ST was rescinded
that of maintenance of software installed at the overseas sites of their clients. That it is maintenance of software on computer systems located overseas ... goodsincludes computer software;
(b) properties includes information technology software
9. The widening of the tax net by increasing the services that were liable
