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
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
substance, Shri. Chythanya's argument
is, based on customer's requirement, the software
developed by the assessee has been loaded onto the
hardware ... that there could not be any independent use
of such software; and that software merely facilitated
the functioning of the equipment
The State Of Karnataka vs M/S Bharath Electronics Limited on 2 December, 2022
Author
Minions Ventures Private Limited vs Mr. Hardik Shah on 21 July, 2022
Author: P.S
Commissioner Of Service Tax vs M/S Golflinks Software Park Pvt Ltd on 28 October
