Standard Software" or "Normal Software" or "Branded Software". On the other hand, Customised Software means the software created ... client) other than packaged software or canned software. The explanation provides that a packaged software or canned software means a software developed to meet
providing taxable services, inter alia,
under the category of “Information Technology Software
2
Service”. The assessee is engaged in the development of Quick
Heal brand ... levied on Information and Technology
Service, under section 65(53a) which reads as follows:
(53a) “information technology software” means
any representation of instructions, data, sound
Tech.) informed the petitioner that the sale of
software license by the petitioner would amount to " Information Technology
Service" as per Section ... distribute and sell
information technology software and
right to use software components for the
creation of and inclusion in other
information technology software
products,
providing
Tech.) informed the petitioner that the sale of
software license by the petitioner would amount to " Information Technology
Service" as per Section ... distribute and sell
information technology software and
right to use software components for the
creation of and inclusion in other
information technology software
products,
providing
holding that software
provided by the exporters should
be treated as Information
Technology Software under section
65(53a) of the Finance Act, 1994
and correspondingly ... 2025
undefined
software. I hold that the
Softwares provided by the said
Companies are covered under
"Information Technology Software"
as defined under Section
distribute and sell
information technology software and right to use
software components for the creation of and
inclusion in other information technology
software products ... Information Technology
Software customers, it is not the sale of the software but only the
contents of the data stored in the software which would
under the purview of
Customs Notification No. 29/99 as 'information
technology software' for claiming exemption from
payment of duty?
Respondent/assessee ... refer to the
relevant portion of the notification:
"85.24 - (i) Information technology
software, and
(ii) Document of title conveying the
right to use Information
petitioners, the Tata Consultancy Services
Division constituted an Information Technology Unit or
Information Technology Enabled Services Unit within the meaning
of the said Government notification ... Commerce, Government of India,
Andheri (East), Mumbai, was registered as an Information
Technology Software Unit for software development. The
petitioners also placed on record
petitioners, the Tata Consultancy Services
Division constituted an Information Technology Unit or
Information Technology Enabled Services Unit within the meaning
of the said Government notification ... Commerce, Government of India,
Andheri (East), Mumbai, was registered as an Information
Technology Software Unit for software development. The
petitioners also placed on record
specified
contracts
231.
49 or 85.24
The following goods,
namely:- (i) Information
Technology Software, and
(ii) Document of title
conveying the right to use
Information ... Technology
software
Explanation. "Information
Technology Software" means
any representation of
instructions, data, sound or
image including source code
and object code, recorded
