M/S. Rane Trw Steering System Ltd vs The Commissioner Of Central Excise on 12
Supreme Court in Commissioner of Central Excise & Customs, Kerala Vs. Larsen & Toubro Limited , reported in 2015 (39) STR 913 (SC), at paragraph ... discipline of computer hardware engineering or computer software engineering;
(zzd) to a customer, by a commissioning and installation agency in relation to erection, commissioning
copies of export invoices cum softex (software export detail) forms, against the said amount from their overseas customers. Hence, show cause notice dated ... hereunder :-
a)M/s. Maars Software Intl. Ltd., U.K - Rs. 5,72,79,784/-
b)M/s. Hitech Software
invoice raised minus the amount TDS withheld by the customer was due to the software which was used and was programmed to calculate ... Section. The respondent cannot blame the system error or a faulty software by which the service tax payable was calculated. It is clearly a bogey
operating software; security products;
(B) the sale, lease or sale on hire-purchase of PO? terminals, related hardware and operating software; provision of ATM maintenance ... from a customer of ISC as of Closing, without consent of Purchaser;
(C) maintenance services for POS terminals and related hardware and software;
(D) sale
matter of fact, the marriage was solmenised in terms of Hindu Religious Customs and Rites. After marriage, the Respondent/Husband and the Appellant/Wife moved ... time of marriage, the Respondent/Husband was a Software Engineer and the Appellant/Respondent was a house-wife although she being a Post Graduate
Commissioner Of Customs (Air) vs Hindustan Petroleum Corporation Ltd on 26 October, 2018
Bench: S.Manikumar , Subramonium Prasad
1
IN THE HIGH COURT OF JUDICATURE ... SUBRAMONIUM PRASAD
C.M.A.No.986 of 2018
The Commissioner of Customs (Air)
Meenambakkam
Chennai 600 027. ... Appellant
Vs
Hindustan Petroleum Corporation Ltd
Visakapattinam
Customs Tariff Act, 1975 (51 of 1975) on goods falling under Chapter heading No. 98.01 of the First Schedule to the said Customs Tariff ... undertaking or by a unit in an Electronic Hardware Technology Park or Software Technology Parks and used in the manufacture of the final products
purchased from Intellect Data System and Software Pvt. Ltd., Bangalore.
It is obvious from the above that this software has been installed ... sole and absolute property of the customer. There is no real sale of goods intended by the customer to the finance company. In the case
42324 of 2017, dated 11/10/2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
For appellant ... 42324 of 2017, dated 11/10/2017, on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai.
2. Short