assessee to the Indian customers was a GSM
which consisted both of the hardware as well as the software,
ITA 512/2007 & connected cases ... providing the cellular services to its customers. There could
not be any independent use of such software. The software
is embodied in the system
through these four softwares overlapped each
other but all the four softwares were being used for the convenience of
the customers. It is urged that ... same time, would non-providing of BSCS software,
particularly, when services to the customers could be provided by other
softwares amount to wilful disobedience
between Citi Group and the erstwhile Citi
Technology Services for rendition of software services. After acquiring Citi
Technology Services (now Wipro Technology Services) by Wipro ... therein was engaged in the
business of design and development of customized software applications.
The relevant paragraphs of the Tribunal's order reads
enclose herewith a copy of Customs
Notification No.7/98 and Customs Notification dated 11-2-1998.
Further customs Notification No.10/96 dated ... within the scope of
computer software. Since Ministry of Finance has given detailed
definition of Computer Software (for Customs Act ) it would be
appropriate that
nature
of appellant's business namely that of developing
software packages (customized or otherwise) and
deploying the necessary expertise for its successful /
execution / maintenance ... because highly technical
and sophisticated software (whether customized or
otherwise) by itself will not be a salable commodity
unless it is successfully executed
software with the latest version of the software by
using illegal methods such as cracking, hacking and the like;
or
c. When the software ... software that the software has been installed using a valid
license key; or
e. When academic or other restricted or non-retail
software is acquired
deposed being customizable solutions tailored to the
specific needs of each customer, software products of the Plaintiffs are
neither available off the shelf, or through ... EULA). The software of the plaintiffs are customized as per
customers‟ specific use and requires specially trained software
professionals to load, execute, access, employ, utilize
software,
which is a copyrighted article there is no right to reproduce or copy the
said software for commercial purposes although the said software ... right to use copyrighted software. Assessee did not get
any right in the copyright in the software. Copyright in the software continued to vest
with
Lucid Software Limited: Lucid software is engaged in development of software
products and rendition of software services. It has created software platforms, which
are sold ... customers. This company is functionally different and therefore cannot be
compared with assessee. The Ld. AR submitted that Lucid Software Limited is
providing software development
fixed and
mobile phone networks; and trading of telecommunication of
hardware and software. In the year 1994 (i.e., on 30.03.1994),
assessee had established ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has actually earned interest
