Operator Stations and (ii) Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply ... canned/packaged
software or customised software is in respect of the
transactions that are prevalent among the software re-
sellers and their customers
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... imposed on packaged software, also
known as canned software on electronic media (software
downloaded from the internet and customized software will not
18 E/85044
customized software, the supplier develops the
software and thereafter transfers the software so
developed in a media and it is taken to the customer ... part of their business they
prepared and laded on customers' computers custom-made
software ("uncanned software") and also sold computer
software packages
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... imposed on packaged software, also
known as canned software on electronic media (software
downloaded from the internet and customized software will not
18 E/85044
submitted that, this company is engaged in Automation
Engineering, Customized Software, Custom Application Development
(CAD), Content Management Systems, Enterprise Mobility and Big data
Analytics ... LIMITED Founded in 2000,
InfoBeans Technologies is a leading player offering Customized Software,
Digital, Transformation and Enterprise Mobility solutions for clients
across the globe. With
manner and is
Operating Software/Canned Software/Packaged Software.
The Operating systems software manages computer
hardware, software resources and provides common services
for computer programs ... with the latter being 'operating software/canned
software/packaged software' in contradistinction with 'information
technology software' characterized by the former. This
customers, distributes to its general
not customized and the customer base having a similar
installation of such updates scope of use of the Software ... understand the source /
requirements from the Indian customers. Employees of the
Indian customers who are using the software, if they happen to
come across
site. It requires on-site monitoring,
especially when the customized software is developed. Hence, it cannot be equated
with the commodities, where the role
made:
MSC India performs routine marketing activities in India to
attract customers of Software products in Indian market.
The marketing material is provided by company ... India is actually performing routine marketing
activities in India attracting customers of software products in the Indian
market. The marketing material is provided by company
Lucid Software Limited: Lucid software is engaged in development of software
products and rendition of software services. It has created software platforms, which
are sold ... customers. This company is functionally different and therefore cannot be
compared with assessee. The Ld. AR submitted that Lucid Software Limited is
providing software development
