four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from ... resident Indian companies
that act as distributors or resellers, by purchasing computer software
from foreign, non-resident suppliers or manufacturers and then
reselling the same
engaged in the
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... generic software and
providing customized software development services for
domestic as well as for foreign clients through its two units
situated in Software Technology Park
that
the tapes were tangible, while the computer information
was intangible.
The courts that have found computer software to
be tangible have based their decisions ... provide consultancy services including Computer
Consultancy Services. As part of their business they prepare and load
on customers' computers custom made software (for sake
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration
that
the tapes were tangible, while the computer information
was intangible.
The courts that have found computer software to
be tangible have based their decisions ... processing and computer services, but is
the sale of tangible personal property. When a vendor, in
a single transaction, sells canned software that has been
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration
Communication
System was an automated software based communication system which did not
require the assessee to render any technical services. It was merely a
cost ... between the words “managerial and
consultancy services”.”
7. “Managerial and consultancy services” and, therefore, necessarily
“technical services”, would obviously involve services rendered by human
efforts
provide consultancy services including Computer
Consultancy Services. As part of their business they prepare and load
on customers' computers custom made software (for sake ... book, `the
nature of software' is defined as follows:
"The Nature of Software
What then, is the software program? If a
person goes
itself
to prevent virus in the computer system. Once the
computer system is booted, the Antivirus Software
begins the function of detecting the virus, which ... software.
G. reduce any part of the software to human readable
form. H. use the software in the creation of data or
software used
agreement.
4. As held in Bharat Aluminium vs Kaiser Aluminium Technical
Services Inc. 2012 (9)SCC 522, at para 99, that, it would ... controlling law will be. ( Bharath
Aluminium vs Kaiser Aluminium Technical services 2012 (9)
SCC552 at page 613 Para 107.
(ii) When an agreement expressly designates
