produced a catalogue in respect of this software from which it is clear that the software is customized software developed for performing certain specific functions ... than packaged and canned software. As per the explanation in the notifications, a packaged software or canned software means a software developed to meet
taxable service u/s. 65(105) of the Act.
c) Alternatively, customized software can be treated as goods (which are not exempted goods) and refund
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
services used in the export of the exempted services, namely, software development and software consultancy. According to him, the appellant had actually provided and exported ... 2005-ST dated 7.10.2005 that branded/un-branded/canned/customized software incorporated in a media for use is to be treated as goods. In this
Download.
2.3?The software is also classified into two types, namely, Canned Software and Customised Software. Canned software means a software that is designed ... called as Packaged Software or Standard Software or Normal Software or Branded Software. On the other hand, Customised Software means the software created
Corporate Sales Unit while
handling the queries and preparing proposal for the customized
CBI Vs R.S.P. Sinha & Ors. Page ... involved a number of
application base configurations and System Requirements of the
customers. It was also mentioned that MTNL Delhi unit had undertaken
following projects
Software Developer. The Agreement
between the parties in clear terms, appears to be "an agreement for
outsourcing software development, onsite at overseas customer ... only provide
software and related services at client's site, undertake development and
delivery of software solutions, install, implement new software solutions
or technology
needed software for its functioning and such software was preloaded in the equipment. The assessee also imported media said to contain such software, in some ... each software. It is to be noted that at the relevant point of time, the computer software was exempted from customs duty. Therefore, the assessee
above functions and that
definitely will fall under customized or non
customized software and it is clear that software is
not something that is distinct ... finding that the
activity undertaken by the petitioner amounts to customized or
non customized software, it is evident that no scientific material
had been relied
diamond polishing business, had imported
diamond scanning machinery along with software. The custom
authorities on the premise that the petitioner did not disclose the value ... entirely opposite stand and contend that the value of software
would invite customs duty. Even the assertion of the department that the
software
