than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... imposed on packaged software, also
known as canned software on electronic media (software
downloaded from the internet and customized software will not
18 E/85044
vendor of the
software has assigned „right to use software‟, further the software is
invoiced separately the payment made for acquiring software ... software without the equipment and
the equipment without the software cannot put to use independently.
The software and the machine is customer specific
India, the assessee grants software licences
for the use of software by entering into software licence agreements with various
customers engaged ... impugned order submits that the software sold by the assessee is
not off the shelf software but is customized according to the requirement
sale of software developed for
their own use and marketed as 'core banking' software to their
customers which was charged by service ... 88568/2014
12
perpetual licensing and software licence, sale of third-party software,
customization of software as per requirement of customers and
implementation and maintenance
only at the site of the customer. The nitty-gritty of the matter is that a
customized software cannot be ordinarily developed without spending some ... software and services for development of software with the
development of software from the eligible undertaking, the consideration awarded
for onsite development for computer software
Software is tailor made to
specific requirements of the customers, there customization of the
Standard Software and pays service tax on the customization
charges collected ... canned/packaged software or
customised software is in respect of the transactions that are prevalent
among the software re-sellers and their customers
software as
a service product into such customers environment wherein the
customers had already purchased licensed software from Q2 under
a separate agreement. These consultancy ... software as a service product into such customers environment
wherein the customers had already purchased licensed software from
assessee under a separate agreement. These consultancy
software on a regular basis it cannot be said that the software was of an
enduring nature.
4. We are informed that the software ... built software for the assessee and it is
common knowledge that this software requires regular upgradation.
5. We can understand that where customized software
terms of Section 14 of Customs Act 1962 read with Customs Valuation Rules, 1988. The investigation reveals that software license which formed integral part ... which are ultimately forming part of the software package as software package consists of the actual software on a media and a license
customized
software developed from the 'XPE embedded software' imported on
the earlier occasion. According to them, software is customized to
render it suitable ... customized
software other than packaged software or canned software' under
heading 8523 of the First Schedule to Customs Tariff Act, 1975 which
has been
