Software is tailor made to
specific requirements of the customers, there customization of the
Standard Software and pays service tax on the customization
charges collected ... canned/packaged software or
customised software is in respect of the transactions that are prevalent
among the software re-sellers and their customers
releases of the licence software which included software
troubleshooting and software enhancement and the installation of
the software was carried out in the following manner ... customer would be sent separately and not
with the media.
• Further the customer checks for the required pre-requisite
software (like, Java, Oracle
Customer are desirous of deploying the
Solution on Customer's network....
3. SOLUTION ACCESS AND PERMITTED USE
3.1 ......
3.2 ......OnMobile hereby provides Customer with ... such customer by accessing the customer
specified ringtone directly from the online platform of Mis. OnMobile.
Number of accesses by the customers of BSNI. from
Software in CD form;
(b) Delivery of SAP Software to the end user: Based on the
request from the customer, the Software is delivered ... Users will use the Software. SAP Germany was then required to deliver the
Software ordered by SAP India and the customs duty and fees
MURALIDHAR]:
The Appellant is engaged in development of telecommunication
billing and customer care software. During the relevant period ... purchase the software product from
Appellant solely for the purpose of export and to further sublicense
these softwares to the end customers of UCT outside
software resides in ROM IC chips. Embedded
systems are combination of hardware and software like
ATMs, Cellular telephones etc. In embedded systems, the
software resides ... optional or identifiable software as a
recorded media. Such software as available for computers are
nowhere comparable to the programme software pre-loaded
software resides in ROM IC chips. Embedded
systems are combination of hardware and software like
ATMs, Cellular telephones etc. In embedded systems, the
software resides ... optional or identifiable software as a
recorded media. Such software as available for computers are
nowhere comparable to the programme software pre-loaded
December, 2025
1 Appeal No. ST/22200 &
22202/2014
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
HYDERABAD
REGIONAL BENCH - COURT NO. - I
Service ... mode, therefore appellant to provide
output service exported requires packaged or customized software. Hence,
the service tax paid on such services is directly in nexus
December, 2025
1 Appeal No. ST/22200 &
22202/2014
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
HYDERABAD
REGIONAL BENCH - COURT NO. - I
Service ... mode, therefore appellant to provide
output service exported requires packaged or customized software. Hence,
the service tax paid on such services is directly in nexus
software resides in ROM IC chips. Embedded
systems are combination of hardware and software like
ATMs, Cellular telephones etc. In embedded systems, the
software resides ... optional or identifiable software as a
recorded media. Such software as available for computers are
nowhere comparable to the programme software pre-loaded
