part
of their business they prepare and load on customers'
7
computers custom-made software (uncanned software) and
also sell computer software packages ... unbranded software. In both the cases the software is
capable of being abstracted, consumed and used. In both
cases the software can be transmitted, transferred
part
of their business they prepare and load on customers'
7
computers custom-made software (uncanned software) and
also sell computer software packages ... unbranded software. In both the cases the software is
capable of being abstracted, consumed and used. In both
cases the software can be transmitted, transferred
year 2017 and the loan was
3
sanctioned to the customer in the year 2015 and the trial Court
erroneously concluded that accused therein executed ... remitted
out of India to mainly five concerns towards purchase of customized
software. Rs.111.60 crores were transferred to other entities in India
crores remitted outside India to 5
concerns towards purchase of customized software and
Rs.111.60 crores were transferred to other entities of India.
Most
crores remitted
outside India to 5 concerns towards purchase of customized
software and Rs.111.60 crores were transferred to other entities
of India. Most
Accounts Administration, Income Tax, Bank Job, New
Auditors, Customers, Suppliers and ERP New Software etc. The
accused misappropriated the money illegally for his personal
benefits
aforesaid, it is submitted that the
CESTAT, Bangalore in Golflinks Software Park Pvt Ltd v. C.C.E &
C.S.T.-Bangalore 15, considered ... Karnataka High Court in Commissioner of
Service Tax v. M/s. Golflinks Software Park Pvt Ltd 16. Lastly, it is
submitted that in view
right to sub-license the software products of
the plaintiff and to market the consulting and customized
development services of the plaintiff in the Indian ... consulting and customized development services' of the
plaintiff in the Indian Market and the 1st defendant is the
distributor of the software developed
customer loan withdrawals and also have not deposited the
installment amounts paid by the customers in CBS i.e., the Bank
operation software ... agents and their primary duty is to collect loan installments from the
customers on weekly basis and deposit the said amount before accused
Narasimha Sarma, learned Senior Standing Counsel for
CGST and Customs and, with their consent, both the Writ
Petitions are disposed of at the stage ... return uploading system by software.
The Department of Revenue, Central Board of Indirect Taxes
and Customs, Ministry of Finance, Government of India issued
notification
