Machine supplied along with the equipment, the appellants have also supplied customized software for various applications to be performed by the above machines. The said ... meant. The appellants did not include the value of the customized software which was supplied along with the machines / equipments. Show cause notices were issued
software components for creation of and
inclusion in other It software products and IT software
supplied electronically.
47. Thus, the right to use the software ... supply of the third party
software and the software developed in-house or the
customized software, wherein the Noticee had temporarily
transferred the right
respondents,
inter alia alleging that TEJNES software is an embedded software;
that without the software, the equipment has no independent function
and hence the value ... Software" which is an operating software and the assessee has
discharged liability on the cost of Linux Software.
ii) TEJNES software is customized software
Distributor
pursuant to this Agreement Software Products shall include
TLP Products, End of Life Software Products, Upgrade
Products, Unsalable Software Products and Media ... Software" means the copy (ies) of the Adobe proprietary
software in object code form.
"Software Products" means copies of the Software
Business
Consulting Services Pvt. Ltd., Mumbai.
support), product development and software
customization, which are high-end technical services. The
assessee also argued that the margin ... engaged in providing
Engineering Design Services (CAD support), Product
Development and Software Customization which are high-end
technical services. The comparable company
right, title and
interest in the software and related know. This software cannot be
used by the customer except for the operation of the machine ... software
without the equipment and the equipment without the software
cannot put to use independently. The software and the machine
is customer specific
connection with the
software development activity of the Company.
Instead the TPO has considered the payment of
management fee and the software development
activity ... with
USTIPL, following points are to be noted:
(a) USTIPL provides customer specified software product
development and services to its customer. Thus in present
case
accordance with the Documents... ... ... ... ...
3. 1.4 The Software supplied under this Wireless Software Contract is standard software that
Vendor would supply to ant other Person ... Software provided always that Reliance ma\ only change,
amend or modify Software which is designed for 'customer access' and to be so modified
available documentation for the software developed and transferred.
The software developed by Cadence India is subsequently integrated into the
final software product ... services include global on-
site/offshore software development, custom software development/bespoke
software development, independent software testing, RIA/Ajax application
development etc and technology expertise
spares without extra charges till warranty
period, removing software bugs and supply of software updates without extra
charges till warranty period. He submits that since ... made available, through one time license
fee, the software to its customers; this software without the hardware which
was sold, is useless. Conversely the hardware
