whether the software is canned or
customized. In fact, the distinction between canned and customized software proceeds
from the admitted position that the Digital Content ... whether the software is canned or
customized. In fact, the distinction between canned and customized software proceeds
from the admitted position that the Digital Content
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
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
certain licensing programs and provide certain Licensed
Software Service, Documentation Components and Software
Assurance to Customers. Company is entering into this Agreement
for business purposes ... that indicates that the
respondent has purchased the software and has also sold the
software to customers. Service Tax invoice of Microsoft also
shows that
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
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
engaged in the
business of Information Technology (IT) Services. They undertake customized
software solution development, IT facilities management and provides
professional IT services to several ... Kolkata and has software development centres in Bangalore and Kolkata. It is
engaged in the business of providing software solutions to customers across the
globe
software license, software products apart from software
development services. This company is engaged in the diversified
activities of rendering application development, customer
relationship management ... software
products and providing trunky project which include a bundle of
activities such as providing software product combined with
implementation and customer services. In support
check status of each
activity. ERP/SAP software is one of the most robust and highly acclaimed
software throughout the world and has its application ... following facts:
i) ERP is a standardized software and not a customized software. Further,
ERP is an application software and not an operating software
software development segment, and (ii)
software product segment. The Assessee is a
pure software services provider and not a
software product developer. According ... huge revenues from software
products. It is also seen that the break up of revenue from
software services and software products is not available
