which the Hon'ble Supreme Court analyzed in the case of
Engineering Analysis. We shall anlyse the terms of the Agreement between the
Assessee ... such license like (a) no copies to be made (b) no reverse engineering
decompiling or otherwise (c) no sub-license rights (see clause
licensee has been prohibited from copying, decompiling, de-
assembling, or reverse engineering the software without the written consent of
Infrasoft. The license agreement between
Revenue that the possibility of
tailoring the data by applying the reverse engineering to the
pre-determined conclusions.
16. For all these reasons
third party processing ;
(b) cause or permit decompilation, disassembly or reverse
engineering of the Software, in whole or in part, except to the
extent ... part of exception clause
and infact restricts decompilation, re-assemble or reverse engineering of
Page | 5
the software and the clause mentions that
from the date when cause
of action accrued and by doing reverse engineering
one can safely say that a monetary claim can be
restricted
respondent engaged the sister concern M/s SEG for the
activity of “Engineering Design & Drawings” used in
manufacturing of WTG, that was reduced ... assessee-respondent for the
said “Engineering design & drawings” services therefore
was liable to service tax under reverse charge in terms of
the concept
contract does not entitle
courts to reverse the findings of the Arbitral Tribunal.
[Ibid; Ssangyong Engg. & Construction Co.
16
Ltd. v. NHAI ; Parsa Kente
Company, engaged in the
business of supply of Ash Handling Systems and Engineering,
Procurement and Commissioning services for Solar Plants and Material
Handling Systems ... Design,
Engineering, Manufacturing, Testing/Inspection, Supply, Loading,
Packing & Forwarding, Transportation, Storage at Site, Erection and
Commissioning and PG Test of 1 No Reversible Stacker
Company, engaged in the
business of supply of Ash Handling Systems and Engineering,
Procurement and Commissioning services for Solar Plants and Material
Handling Systems ... Design,
Engineering, Manufacturing, Testing/Inspection, Supply, Loading,
Packing & Forwarding, Transportation, Storage at Site, Erection and
Commissioning and PG Test of 1 No Reversible Stacker
facts or interpretation of the contract
does not entitle courts to reverse the findings of the Arbitral Tribunal.
The Court further held that scope ... contract does not entitle courts
to reverse the findings of the Arbitral Tribunal.
[Ibid; Ssangyong Engg. & Construction Co. Ltd. v.
NHAI
