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
assessee company is engaged in on-
site and off-site as offshore software development/process
outsourcing. A survey u/s. 133A was conducted ... salaries, rent, contract and professional charges but on the
expenditure booked towards software development, TDS was
done u/s. 194C but not u/s. 194J
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
Securities Ltd. 25,00,000/-
03.05.2007 Nexus Software Ltd. 30,00,000/-
05.05.2007 Nexus Software Ltd. 20,00,000/-
10.05.2007 Tribhuvan Housing ... Share Capital Contribution
1. Nexus Software Ltd,
2. Genus Comm. Trade Ltd.
3. Ken Securities Ltd.
(i) We have analyzed and commented on the
statement
erred in facts and law by holding that
software and source code are two separate items of
transactions whereas the source code is highly critical ... software having higher intrinsic value compared to a software
application as a whole.
4. The ld. CIT(A) has erred in laws treating the transaction
inter-alia, engaged in the business of
development of computer software and ITES services. The assessee's
undertaking at Pune is registered with Software ... profits
derived by the undertaking from development of software and export thereof
were claimed as exempt as per the provisions of section
percent Export Oriented Unit ("EOU")
registered under the 'Software Technology Park Scheme' ("STPI")
of the Department of Electronics, Government ... photogrammetry, etc. The company is also engaged in the development of
certain software products. Per the website of the company, the product
offerings include Nucleus
