technology services such as e-
business solutions, engineering services, enterprise solutions, customized
software development services and ERP implementation services and is
registered with the department ... CCE & ST (LTU), Mumbai4
b) CCE, Bangalore-II vs Millipore India Pvt Ltd5
c) Prism Cement Ltd vs CCE, Bhopal6
d) PTC Software (India
that the
services were in the nature of ITSS relating to software development,
customization, etc., as can be seen from the agreements and statement ... CCE , CCE Vs Hollister Medical India, Apotex Research Private Limited,
Knoah Solutions Pvt. Ltd., Chevron Phillips Chemicals, Goldman Sachs
Services, Customer
closed and therefore, the amendment cannot be done in the Customs
EDI system. The other reasons argued by the learned Departmental
Representative such ... confer any right on the importer or exporter to get the
Customs EDI software modified or altered. Therefore, if the software
does not permit
Industrial Area,
Phase 1, New Delhi 110020.
Vs.
COMMISSIONER, CUSTOMS
(AIRPORT AND GENERAL) New Customs House,
Near IGI Airport, NEW DELHI
RESPONDENT
APPEARANCE:
Dr. Prabhat ... Customs Tariff Act,
1975. Under S.No. 2 of Notification no 21/2012-Cus dated
17.3.2012 on import of (Customs made software) meant
CCE, Mumbai: 2015 (320) ELT 22 (SC)
• Bharat Hotels Ltd. vs. CCE: 2018 (2) TMI 23 - Delhi High Court
• Uniworth Textiles Ltd. vs. CCE, Raipur ... part of their business they
prepared and loaded on customers' computers custom-made
software ("uncanned software") and also sold computer
software packages
showrooms like Air Conditioned Customer waiting space,
adequate space for reception, separate space for washroom for
customers, computer based accounting software, parking
facility for customers
item 8471 4190 of First Schedule to Customs
Tariff Act, 1975 with attendant exemption from basic customs
duty, under notification no. 24/2005-Cus dated ... Commissioner of Customs (Appeals), Nhava
Sheva, Mumbai - II, upheld the re-classification leading to this
appeal.
**********
8. The heading deployed by customs authorities pertains
discipline of
computer hardware engineering or computer software
engineering;
(zzd) to a customer, by a commissioning and installation
agency in relation to erection, commissioning
Bhopal-2019 (369) ELT 1205 (Tri. - Del.)
(c) PTC Software India Pvt. Ltd. v.CCE-2014 (35) STR 632 (Tri.)
( d) KPMG v. CCE ... their
family members.
The decision in PTC Software (P) Limited vs. CCE-2014 (35)
STR 632 (T) had stretched the ratio of Stanzen and Micro
Whether TTL, Korea was providing Information
Technology Software Service :
20.1. It has been contended by M/s TTL that the SAP
implementation services provided ... CCE,
Bangalore, 2010-TIOL-1569 CESTAT-BANG., wherein it was held
that SAP implementation service is covered under the category
of Information Technology Software Service
