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
Logic Inc. and is
engaged in the provision of software development services to its customers
including Global Logic Group entities. Additionally, the assessee also
provides ... that
Tata Elexi is into system integration & support and software development
services. Software development services segment further constitutes three
major sub- segments viz. embedded
company in response to 133(6), this
company is engaged in customized software development services
and has not earned revenue from any service activity other ... than
customized software development services. The relevant extract
of the reply submitted is as under: -
That our company is engaged the Customized Software
Development Services
Service now, UX
and UI and customize software services are all part of software
development or software services. The Automation information
technology is focused ... business or customer
service processes. Example of automation are automated
'chatbots' to help solve customer issues or to direct customer to
the right
that the software is developed at EMRC, USA for various purposes and that the package of software sold to the customers basically consists ... declared to Customs and no duty of Customs has been paid by him, though he had to pay customs duty on his software packages brought
subject software has no independent value of its own.
d) No copyrights in the software are transferred to the customers.
e) No access ... inseparable package also containing software programs and
features other than the Software. Buyer may use such other software
programs and features unless expressly provided otherwise
decode the licensed software.
Form the above it is clear that the software has not been sold to the customer as per the Sales ... used internally by customers for enhancing efficiency of their systems and (iii) it is not used wholly or partly by customers customers by embedding
case of the assessee is that it was licensing its software to its
customers, does not 'make available' any process to the customers ... software
which is being licensed by the assessee company is specialized customized
software that is provided to its customer in the manner and using
Distributor
pursuant to this Agreement Software Products shall include
TLP Products, End of Life Software Products, Upgrade
Products, Unsalable Software Products and Media ... Software" means the copy (ies) of the Adobe proprietary
software in object code form.
"Software Products" means copies of the Software
correspondence and information
pertaining to, manufacturing process, marketing plans,
offers, pricing, customer list, software, specifications,
engineering methods and know-how, consumer grievances,
customer solutions, service ... correspondence and information pertaining to,
manufacturing process, marketing plans, offers, pricing,
customer list, software, specifications, engineering methods
and know-how, consumer grievances, customer solutions
