Persistent Systems Ltd. vs Commisioner Central Excise And Service ... on 25 January, 2023
CUSTOMS, EXCISE
Commisioner Central Excise And Service ... vs Persistent Systems Ltd. on 25 January, 2023
CUSTOMS, EXCISE
Beevi C.S., Member (Judicial)
Honble Shri Madhu Mohan Damodhar, Member (Technical)
Date of Hearing / Decision: 27.02.2018
Final Order ... their customers. In providing services of air travel ticket booking, the appellants used centralized Computer Reservation Systems (CRS) software supplied by M/s.Amadeus India
circulated to the Departmental : Yes
authorities?
======================================================
M/s Oracle Financial Services Software Ltd.
Appellant
Vs.
Commissioner of Service Tax, Mumbai
Respondent
Appearance:
Shri Vinay Jain ... period 9.7.2004 to 6.10.2005 on the maintenance or repair of computer software service. The Commissioner did not impose any penalty under Section
exports.
8. Whether it is technical testing and analysis or management, maintenance or repair that is performed on software of the clients of the respondent ... access the servers/computer networks abroad. The performance of these operations is manifested in the efficient and smooth working of the software in the operations
client on the computer itself with the
help of various software installed in the computer system. The appellants
are analyzing these drawings and designs ... with the help of software installed in the
system and the designs of the product sent by email, advice/technical
assistance is provided
follows:-
„(ccd) "online information and database access or retrieval services"
means services whose delivery is mediated by information technology
over the internet ... includes electronic services such as,-
(i) advertising on the internet;
(ii) providing cloud services;
(iii) provision of e-books, movie, music, software and other
intangibles
case are that the appellants were engaged in
providing computer training services and were registered under
Commercial Coaching or Training Service.
2
2. Pursuant ... their tax liability in respect
of the following :
(i) While providing computer software training to students,
appellants had supplied course materials and had realized
income
canned software and other software usedby individual users. In respect of the service relating to ATM, he is relying on the definition of Technical ... person, by a technical inspection and certification agency, in relation to technical inspection and certification;
...
65 (108) technical inspection and certification means inspection or examination
NAIR
The appellant is engaged in providing inter-alia, computer software/IT
enabled services in the field of engineering. The said services are exported