evident that the word Computer Software includes various Software
Development Activities including Website services. The subject is highly Technical.
Development of Computer software and services ... also granted membership to the assessee company for
IT enabled services and software implementation services. The assessee's submission
that the assessee company
engaged in the business
of rendering software development services. The Assessee renders services to Anshin
Software Corporation, USA incorporated as a company under the laws ... software service provider as this company
was into both the business of Software Development Services (IT) as well as providing
Information Technology Enabled Services (ITES
engaged in the business
of rendering software development services. The Assessee renders services to Anshin
Software Corporation, USA incorporated as a company under the laws ... software service provider as this company
was into both the business of Software Development Services (IT) as well as providing
Information Technology Enabled Services (ITES
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but does not
include consideration ... technical services in nature or
character. The services rendered in the course of rendering agency services are
essentially business services and to obtain the business
rendering of any
managerial, technical or consultancy services (including the provision of services of
technical or other personnel) but does not include consideration ... technical services in nature or character. The services rendered in the
course of rendering agency services are essentially business services and to obtain the
business
rendering of any managerial, technical or
consultancy services (including the provisions of services of technical or other personnel) but
does not include consideration ... technical services in nature or character. The services rendered in the course of rendering
agency services are essentially business services and to obtain the business
disclosure,
the company's operations predominantly relate to providing software technical
consultancy services to its sole customer Fujitsu Services Limited. The ld AR argued ... software consultancy services which is not
similar to assessee business. The assessee is engaged providing software development
services, payroll services and corporate training services
payments for included services ?
Analysis :
The payments would be fees for included services. The services are of a technical or
consultancy nature; in the example ... Indian
company for included services ?
Analysis :
The fees are for included services. The services are technical, and the technical
knowledge is made available
payments for
included services ?
Analysis :
The payments would be fees for included services. The services are of a technical
or consultancy nature; in the example ... Indian
company for included services ?
Analysis :
The fees are for included services. The services are technical, and the technical
knowledge is made available
delivery, warehousing and pick up services (International
services) outside India. The present appeal is concerned with the "International
services" provided by the assessee ... technical services". The essence of the consideration for
the payment is rendering of services and not the use of computer. If incidentally
computer
