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
produced
before us, argued that the sale itself was of the
customized software. The records indicate that there is no
written agreement as such ... operation of the software necessarily it
would be a sale of goods with the software on which the
customization is incorporated. However
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
country. It is engaged in the business of
developing and providing customized software enabled solutions and annual
maintenance services. The solutions provided by the Petitioner ... industry, inter alia, for undertaking
seismic analysis; and also providing customized software solutions that help
in meeting specific business objectives of entities engaged
