copyrightable, including copyrights and copyrightable
works, software and firmware, application programming interfaces,
architecture, files, records, schematics, data, data files, and
databases and other specifications
copyrighted article.
ii. As per Purchase order dated 20.11.2009, of M/s
Shriram General Insurance, three copies of "Oracle
Database Enterprise Edition - Processor Perpetual ... technicians or for accessing, through computer
networks, a trouble-shooting database such as a
database that provides users of software with non-
confidential information
Ce & Cgst Lucknow vs U P Electronics Corporation Ltd on 13 November, 2025
CUSTOMS
Up Electronics Corporation Ltd vs Cgst Lucknow on 13 November, 2025
CUSTOMS, EXCISE & SERVICE
customer of an ISP who ultimately
receives on-line information and database access and/or retrieval
service. Service tax on the amount charged from ... information that is permitted to be accessed or retrieved,
obligations pertaining to copyright violations, reproductions,
28
ST/55438/2014 &
ST/55439/2014
replications, restrictions
again.
(iii) "Support Services" means:
(a) Daily updates of antivirus databases;
(b) Free software updates, including version
upgrades;
(c) Extended technical support ... hours
period.
4. Ownership Rights. The Software is protected
by copyright laws. Kaspersky Lab and its suppliers own
and retain all right, title and interest
also the taxable service.
S.65(75) on-line information and database access or retrieval means providing data or information, retrievable or otherwise ... having a copyright, but when this information is only available on the website for accessing and subsequent downloading, the copyright on the said images becomes
M/S. Oracle India Pvt. Ltd vs C.C.(Export), New Delhi on 29 July
M/S Steag Encotec India Pvt. Ltd vs Commissioner Of Customs (Airport), ... on 8 October
Quick Heal Technologies Ltd vs Service Tax - Delhi on 9 January, 2020
Author: Dilip Gupta
