Commissioner of Central Excise, Panchkula).
M/s Electronic and Computer Software
Export Promotion Council Appellant
Vs.
CST, Delhi Respondent
Appearance:
Sh. V. Lakshmi Kumaran ... preferred by M/s Electronic and Computer Software Export Promotion Council (in short ECSEPC), against an adjudication order dated 18.10.2012 confirming distinct and specified service
Hsbc Software Development (India) ... vs Commissioner Of Central Excise, ... on 8 August, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... circulated to the Departmental : Yes
authorities?
======================================================
M/s HSBC Software Development (India) Pvt. Ltd.
Appellant
Vs.
Commissioner of Central Excise, Pune-III
Respondent
Appearance :
Shri
Further grievance was that the activity of repair and maintenance of software was not taxable prior to 07.10.2005. So also the Adjudication was time barred ... potential customers, commenting on any developments in the territory affecting the software industry, investigating feasibility of new markets for Microsoft retail products and providing other
extended period :
Sr.No.
Description
Period
Amount (Rs.)
1.
Maintenance of computer software
9.7.2004 to 31.3.2006
31,56,723/-
2.
Lease Line Connectivity ... sides.
3. With regard to the demand relating to maintenance of computer software, it is seen that Management, Maintenance or Repair was defined under Section
Veriton Software Solution Pvt Ltd vs Commissioner Of Central Excise, ... on 20 June, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
BANGALORE ... 2012 passed by Commissioner of Central Excise (Appeals), Mangalore]
Veriton Software Solution Pvt Ltd
No.267, 1floor, 16th Main, 5th Cross, Saraswathipuram, Mysore 570009
MYSORE
National Association Of Software vs Cst, Delhi on 26 September, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block ... circulated to the :
Department Authorities?
M/s National Association of Software ] Appellant
and Service Companies (NASSCOM) ]
Versus
CST, Delhi Respondent
Appearance
Shri B.L. Narasimhan
Information Tech Pvt Ltd 2008 (12) STR 459;
(c) Ultra (Training Software & Allied Services) 2009 (14) STR 218;
(d) Stag Software ... Stag Software Pvt Ltd 2009 (16) STR J-78 (SC)
4. In the case of Sunwin Technosolution Pvt Ltd reported
appellant is a 100% EOU-STP unit engaged in exporting services, namely, Software Consultancy, Development of software, Maintenance or Repair of Software (MRS) and Management ... Consultant in relation to ERP software implementation service. Due to export of such services, the CENVAT Credit of Service Tax paid on input services gets
been made is on the ground that appellants have imported Information Technology Software Service and treating that such service comes under the category of right ... software. For better appreciation, according to the definition of Information Technology Software Service, it is the service rendered to any person by any other person
Oracle Financial Services Software ... vs Commissioner Of Service Tax, Mumbai on 31 December, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL ... circulated to the Departmental : Yes
authorities?
======================================================
M/s Oracle Financial Services Software Ltd.
Appellant
Vs.
Commissioner of Service Tax, Mumbai
Respondent
Appearance:
Shri Vinay Jain