subject software has no independent value of its own.
d) No copyrights in the software are transferred to the customers.
e) No access ... inseparable package also containing software programs and
features other than the Software. Buyer may use such other software
programs and features unless expressly provided otherwise
specific
set of activities involved in the business use of its customers. Software also
made available the process to its customers, who used ... with respect to whether consideration
paid towards supply of software along with hardware - rather software
embedded in the hardware amounted to royalty. After noticing several
plaintiff is engaged in the business of inter alia, software development,
customized software development, e-commerce, remediation, maintenance of software systems,
etc. The softwares developed
connected appeals Page 5 of 6
services. Rather it uses specific customized software, which is
specific to its banking activities
role of these services which added value for
the customers generated through networked software. Further, applying the
principle of consistency, it was held that ... networked software. It was contended that the use of networked software in
the case of the Assessee is limited to transmission of customized data
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
customized or
"legal database". The database had to be such as was capable of use by the
customer or client, as software. Else ... category of production of "any customized
electronic data" as per the definition of computer software
defined in Explanation 2 to section
Standing Committee for units in the Electronic
Hardware Technology Parks (EHTP) and Software Technology
Parks (STP)
Chairman
1. Secretary, Department of Electronics, or his nominee ... consider all
applications for setting up of units under Software Technology
Park scheme operated under Customs Notification Nos. 138
and 140 dt. 22nd
services
rendered or extended by the assessee were not "computer software", is contrary to
the record. The Assessing Officer's order ... since it implies a system or software which would be capable
of catering to different services capable of customization having regard to the
peculiar needs
