under:-
2.2 The appellants had ordered for a consignment of Information Technology Software of a specified kind for use in Telephone Exchanges under the Department ... appellants, the goods ordered by the appellant, i.e., APS Software (Information Technology Software) loaded in CD ROM (Computer Disc Read Only Memory) were
from website enabling
the software to function as effective antivirus software. The
Antivirus Software without this Key Number the software on our CD
is just ... distribute and sell information technology software and
right to use software components for the creation of and
inclusion in other information technology software
products
sell information technology software and the
right to use software components for the creation of and
inclusion in other information technology software
products,
(vi) providing ... that taxable
services under the category of Information Technology Services
are in relation to the Information Technology Software, we do
not find appellant is providing
distribute and sell information technology software and right
to use software components for the creation of an inclusion
in other information technology software products ... Information Technology Software
services includes providing the right to use IT software for
commercial exploitation including right to reproduce,
distribute and sell, software components
includes development of software and in fact
development of software is outside the preview of service
tax since the Information Technology service became liable ... relation to information technology
software. The question is whether the computer software
and information technology software were treated
differently or as same by the legislature
Information Technology Act defined
'information' "information" includes data, text, images, sound,
voice, codes, computer programmes, software and databases or
micro film ... defines 'Information Technology Services'
as follows :
"(zzzze) to any person, by any other person in relation to
information technology software
right to use information software technology for
commercial exploitation including right to reproduce, distribute and sell
information technology software'. The scope of ITSS ... packaged software attracts duty @ 8%.
2. Shrink wrap software is a type of packaged software which
consists of a box containing software or software upgrade
Software comprising of
operating software, system software and application software.
The customers of the appellant place purchase orders for supply
of entire DCS; the software ... than
packaged software
or canned software.
(b) Packaged 12%
Software
Explanation.- The
expression
"packaged software
or canned software"
means a software
developed
clients namely:
i. Software product licenses.
ii. Software product updates
iii. Software product supports.
2.1 The software updates sold and distributed by the appellant
were ... distribute and sell information technology
software and right to use software components for the
creation of and inclusion in other information technology
software products
than packaged software or canned software, Explanation. For the
purposes of this entry, "packaged software or canned software"
means a software developed ... image Software:
8524 91 11 ----Information Technology on floppy disc or cartridge tape 8%
8524 91 12 ----Information Technology software on disc
