managerial services, technical services and
consultancy services, and it includes provisions for services of
ITA 229/2014 Page 6 of 17
technical and other personnel ... services, we mean in this context services
requiring expertise in technology. By consultancy services,
we mean in this context advisory services. The category of
technical
minimum use of computers or information technology
enabled tools. The respondent-assessee was, therefore, not involved in the
development of computer software or information technology ... that product or services, to be included
within clause (b) of Explanation 2 to Section 10A , need not be computer
software as understood
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
Assessee even though is in the business of software
services, has not undertaken any software services from them
10
ITA.No.1038 to 1040 ... Hyderabad
software business and services rendered/work undertaken are
also on the field of software services, these cannot be
considered as per professional services
technical services
rendered in post-sale services would stand on a
different footing when compared to pre-sale services. If
any technical service is rendered ... Assessing
Authority to decide whether the said technical services
rendered was in connection with the computer software
business, export of computer software
transaction is actually in the
nature of royalties and fees for technical services.
2 I.T.A. No.918/Hyd/2010
M/s Bartronics India ... technical services" as used in this Article means
payments of any kind to any person in consideration for services of a
managerial, technical
respect of export by the
undertaking of articles or things or computer software received in or
brought into India by the assessee in convertible foreign ... things or computer software outside
India or expenses, if any, incurred in foreign exchange in providing the
technical services outside India."
Before
cost of materials and services consumed in research and development activities; ii. Cost of bought out materials and hired services as per invoice or agreed ... incurred in securing copyrights or licences; viii. Expenditure incurred for developing computer software; ix. Costs incurred for the design of tools, jigs, moulds and dies
aforesaid paragraphs eloquently interpret the differentiation
between ‗technical know-how' and ‗technical services'. In know-how or
under a know-how contract ... furnishing and grant of ‗right to use' technical
specifications/information/know-how; and ‗technical services'.
25. Under Article VII, technical services component would
stated to be fro export out of India of
computer software, but for technical services
mentioned in 80HHE(1)(ii) and there would ... software (including services for development of
software) outside India shall be deemed to be
the profits and gains derived from the export of
computer software
