made:
MSC India performs routine marketing activities in India to
attract customers of Software products in Indian market.
The marketing material is provided by company ... India is actually performing routine marketing
activities in India attracting customers of software products in the Indian
market. The marketing material is provided by company
service now', 'UX'
and 'UI', 'customize software', 'storage and virtualization',
'publishing ... providing software products along with software services. He
referred to page 287 the paper-book and submitted that the
company specialized in building software products
Spry Resources India Pvt.Ltd. 27.54
11. CCE Software Pvt.Ltd. 15.46
12. Allied Digital Services Ltd. 13.38
5
ITA No.1054 ... hosting, brand width option, disaster recovery, digital
storage systems, electronic software distribution, online customer
information, backup, recovery, archive, off-site vault storage for
all data
software
development segment of the Appellant, as it is a
software product company that owns products like
Exchange, Travel solutions, Insurance solutions,
customer appre ciation ... company dissimilar and no
divers ified into segmental d etails
customs software are ava ilable,
developmen t, CRM canno t be
ERP, knowledge considered
entered into independent contract for training employees of its Indian
customer to use the software supplied by it. The Assessing Officer held that the
entire ... installation & commissioning which is
in India, training of the customers for use of software wherein the training of
the customers for use of software
preparation, survey equipment installation, commissioning, mobile
phone interface with other operators, customization including software
installation and acceptance testing etc these are the effective milestones ... made available, through one time license fee, the software to
its customers; this software without the hardware which was sold, is
useless. Conversely the hardware
certain software which are meant for collection, storing and manipulating of dates. These types of software are called utility software. (Say type B) MD Word ... equated with system software and utility software and what type of software can be allowed under Sl. No. 173 of Customs Notification
development of software 'on-site' abroad at clients location by software personnel deployed by Indian software exporters. Then CBEC, on the recommendation ... said broad banding of scope of software activities provided desired momentum in software exports. The CBEC
has further clarified "Computer Software - Scope of exemption
seller in existence, government
authorizations, computer hardware and proprietary software, customer and vendor list,
business know-how, rights of the seller under sales and purchase
Wipro Infotech Software & Securities vs Commissioner Of Customs, Chennai on 9 October, 2001
Equivalent citations: 2002(139)ELT663(TRI-CHENNAI)
JUDGMENT
S.L. Peeran
