paid an amount to their holding company for
maintenance of SAP computer software system. The revenue authorities
were of the view that the amounts paid ... case of Tata Consultancy Services [2004 (178) ELT 22 (SC)] have
held that the computer software either canned or in other form are goods
software Consultancy
Services to their customers. It is the claim of the appellant that such service
rendered was for development and maintenance of software ... Information Technology Services'.
The adjudicating authority has taken the view that w.e.f. 01.06.2007,
computer software has been declared as "goods
Computer
Infrastructure
of ETTSA)
3 Management 1.10.200 7,68,9 85,93,5
. , 4 to 0,796/ 75/-
Maintenance 31.3.200 -
or repair 7
Services
(Software ... vendor, public relation services,
management or supervision, and includes services as a commission agent, but
does not include any information technology services and any their
received from computer rentals. The Ld. Counsel has submitted that
the said agreements included both renting/leasing of computer,
computer hardware/software, etc., and also ... leasing the computer hardware, etc., cannot be taxed
under Computer Training Services. In any case, these agreements
include imparting computer training to the students
services not sustainable
as IPR services, as IPR in software is copy right and
copy right is excluded from IPR Services.
(f) Software development services ... under the category
'Information Technology Software services'. As regards the
management, maintenance and repair services of computer
hardware/ software provided by the Noticee
computer
system and forwarded to the production department for
dispatch/clearance from the factory. He also deposed that the
computer software and the computer ... from the computer system. The fact of deletion of
invoices from the computer system was evidenced from the
data retrieved from the computer
maintenance or repair of software. They are developers of software. Even otherwise, it is submitted that the computer software is also to be considered ... that for the purpose of this clause, "goods" includes computer software. It is clear that there was bonafide doubt regarding maintenance of computer
services or documents of title to such goods or services; or
(ii) Collects payment of sale price of such goods or services; or
(iii) Guarantees ... such goods or services;
(b) information technology service means any service in relation to designing [or developing of computer software ] or system networking
gift. The
Respondent is charging the price therefor. Software therefor along
with a computer is being sold both in the form of the information
loaded ... computer as also in the form of a CD-ROM. In the
invoice, the composite price of the computer and software is being
shown
2009
in remote locations for providing host of services to the
users as highlighted in the technical literature. From
the description of the products ... appeal. Further the product under
consideration in that case was Computer Software
35 E/201,241/2009
E/CO/32/2009
for use with Automatic
