value of the Software and the right to use such software i.e Royalty towards such charges without which the software cannot be operated ... software which are developed from basic building blocks resulting in emergence of new software product. However in this case it is a customized software
Shaw India Software Pvt Ltd vs Cce, Hyderabad-Ii on 1 July, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Bench ... Departmental authorities?
M/s D.E. Shaw India Software Pvt Ltd
..Appellant(s)
Vs.
CCE, Hyderabad-II
..Respondent(s)
Appearance
Sh. S. Thirumalai, Advocate
Integra Software Services Pvt. Ltd vs Cce & St, Pondicherry on 16 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL ... cenvat credit availed on maintenance, telephone, consultancy, outsourcing, rent, bank charges, software subscription, software service, foreign outsourcing, training services etc. Being aggrieved by these
unit of Computer. The software retains its identity as a software in such situation also. The classification of software under Heading 85.24 even if installed ... optional or identifiable software as a recorded media. Such software as available for computers are nowhere comparable to the programme software pre-loaded
respect of Management, Maintenance or Repair services in respect of SAP software which is maintained by service provider out of India. It is seen that ... treated as goods the customer specific software would be classified as Information Technology software. Since SAP is customer specific software, the decision in Persistent System
appellant-assessee carried out repairs to imported software to make the software usable for their customers in India and supplied the same to their local ... also found that the assessee, after repairs and customization, supplied the software to their customers in India and on this activity, they have discharged service
Veritas Software Solutions Pvt. Ltd vs Commissioner Of Customs, Mumbai on 6 September, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL ... Departmental : Yes
authorities?
======================================================
M/s Veritas Software Solutions Pvt. Ltd.
Appellant
Vs.
Commissioner of Customs, Mumbai
Respondent
Appearance:
Shri Aqeel Sheerazi, Advocate
for Appellant
Shri
dumping duty on software does not arise, as software developed by Tejas is not compatible with Alcatel / Huawei software. The software made by Tejas ... software is developed by Tejas in India, this software is an essential element without which a SDH equipment cannot function as software contains
Service';
(ii) Software Development service; and
(iii) Software Consultancy Service.
5.2 As regards the management, maintenance or repair of computer software service, the same ... development of software and software consultancy, the same became taxable under service tax only w.e.f. budget 2008 when Information Technology Software Service
export of software out of India under the Software Technology Parks Hundred Percent Export Oriented Scheme from the whole of the customs duty leviable thereon ... Customs bond and subject to such other condition as may be specified by the Deputy Commissioner of Customs or Assistant Commissioner of Customs or Deputy
