terms of which:-
(i) The declared prices of the Oracle packaged software imported under Bills of Entry filed by Oracle India Pvt. Ltd.(OIPL ... case briefly stated are as under:-
The appellant (OIPL) was importing packaged software (media packs) from its related group company M/s. Oracle EMEA, Dublin
impugned period the appellant had exported the following goods/services:
(i) Software Maintenance Service, classifiable under the category of Management, Maintenance or Repair Service ... Software Development Service; and
(iii) Software Consultancy Service.
5.2?As regards the management, maintenance or repair of computer software service, the same is classifiable under
alia, engaged in providing services relatable to maintenance and repair of computer software. It is seen that vide Notification No.20/2003 ... clarification was also issued laying down that maintenance or repair of computer software would not be liable to service tax inasmuch as the same does
Implementation Services, Post Implementation, SAP Support for resolving SAP related problems and Software Development Services in the aria of protect Tata Management ... Chief Operating Officer of the appellant was in respect of implementation of software and related work thereof. Both the lower authorities have held that this
Software Services India Pvt Ltd (Now ... vs Commissioner Of Service Tax ... on 16 March, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH ... Whether Order is to be circulated to the Departmental authorities?
FCG SOFTWARE SERVICES INDIA PVT LTD (NOW M/S. COMPURTER SCIENCES CORP.INDIA
Integra Software Services Pvt. Ltd vs Commissioner Of Central Excise, ... on 6 August, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL ... passed by the Commissioner of Central Excise (Appeals), Chennai]
M/s. INTEGRA SOFTWARE SERVICES PVT. LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY
RESPONDENT
Appearance
Polaris Software Lab Ltd vs Commissioner Of Central Excise on 29 September, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI
Appeal ... passed by the Commissioner of Central Excise, Chennai-III]
Polaris Software Lab Ltd. Appellant
Versus
Commissioner of Central Excise,
Chennai-III Respondent
Appearance:
Shri
Commissioner Of Central Excise, Pune-I vs M/S Geometric Software Solutions Co. ... on 24 July, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE ... authorities?
=====================================================
Commissioner of Central Excise, Pune-I
Appellant
Vs.
M/s Geometric Software Solutions Co. Ltd.
Respondent
Appearance:
Shri H.M. Dixit, Asst. Commr
25th February 2008.
2. The appellant is a unit operating under Software Technology Parks (STP) scheme in the Foreign Trade Policy of the Government ... management, maintenance or repair services. In addition, the appellant also undertakes software development which is not taxable.
4. Consequent upon the application for refund
impugned order.
3. The appellant is a unit registered under the Software Technology Park scheme in the Foreign Trade Policy notified under the Foreign Trade ... Regulation) Act, 1992 and services many clients situated overseas by developing software for them, executing on-site software engineering consultancy and customising their own products
