evasion of
custom duty since the petitioner
was liable to pay custom duty on
the machine inclusive of the value
of the software. In other ... impugned Show
Cause Notice, I find that the
aforesaid Softwares are Tailor
Made Software/ Customized
Softwares, exclusively developed
for Diamond manufacturing
companies by the aforementioned
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
understand the source /
requirements from the Indian customers. Employees of the Indian
customers who are using the software, if they happen to come
across ... Indian
customers are mainly big organizations and the one of the
biggest customer was SBI, to whom the assessee has sub-
licensed its 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 ... Indian
customers are mainly big organizations and the one of the
biggest customer was SBI, to whom the assessee has sub-
licensed its software
provides services to implement the
software applications into customers website. The assessee does not provide
customized software, the assessee sells/license's standard software ... clause in MPA defines
Licensed Software as:-
"Licensed Software means the Standard Software, patches, maintenance releases
of Standard Software or any New Version licensed
assessee explained that, the J-pack
J software
was not an accounting software but rather a custom--built inventory
software, meant to provide proper inventory ... approval
approval-basis to
customers or when the goods are returned by the customers or any inter-
inter
customer movement, these movements are recorded
assessee explained that, the J-pack
J software
was not an accounting software but rather a custom--built inventory
software, meant to provide proper inventory ... approval
approval-basis to
customers or when the goods are returned by the customers or any inter-
inter
customer movement, these movements are recorded
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
Tupperware India Pvt. Ltd.,New Delhi vs Acit Circle-25(2), New Delhi on 12
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
