Excise & Customs (CBEC)
issued guidelines when the negative regime was
issued on 1.7.2012. The guidelines clarified that the
prepackaged/canned software would ... unbranded software.
However, we find no error in the High Court holding
that branded software is goods. In both cases, the
software is capable
engaged in the activity of trading of generic
software and providing customized software development
services for domestic as well as for foreign clients through ... development
centres of the Respondent. However, in the process of such
customized software development, certain activities were
required to be carried out at the sight
software
development and related services/solutions; and it provides / exports
customized software services and related solutions mainly to its associated
enterprises situated outside India. During
business of any related services. Rather it uses
specific customized software, which is specific to its
banking activities. But for the use of such software ... software in
fact performs, would have fallen undoubtedly in the
revenue stream. Taking these into account and the
further circumstance that the software itself would
expired, the customer would not be able to
operate the software. If the customer wishes to
continue using the software, renewal of the same ... software licences and has forwarded them
to the distributors. The said renewal of software
licences are only grant of permission to access/operate
the software
aforesaid amount of Rs.1,68,00,000/-. Thereafter, the petitioner
customized the software as per requirement of HPRIDC and the
petitioner-Company had completed ... petitioner-Company and
few observations were raised for customization of the software.
The petitioner-Company, however, never customized the e-MB
software
Computers including Computer
software is 60%. Though the life of hardware is
limited for want of up-gradation in technology, the
software can be used ... business of any related services. Rather it
uses specific customized software, which is
specific to its banking activities. But for the use
of such software
engaged in the activity of trading of generic
software and providing customized software development
services for domestic as well as for foreign clients through ... development
centres of the Respondent. However, in the process of such
customized software development, certain activities were
required to be carried out at the sight
consultancy and supply related
services including consultancy in the form of custom software as per the
needs of the users. The defendant was appointed
developing the software itself.
4. The aforesaid agreement was divided into 3 separate
transactions: first, the Software License and Support Agreement
2
Software Order Form ... Third, on
16.11.2015, an agreement was entered into for the
customization of the software.
5. Clause 15.7 of the GTC contains the arbitration clause which
