nature of services provided
are:
a. Installation or implementation of customized software;
b. Customization of software to be installed;
c. Development of patches or intermediary ... software which
enable the main software to run smoothly onto the
operating system environment of the client;
d. Up-gradation of installed software with newer
evade Customs duty. The appellant was doing the activity of
loading software into the imported laptops and also repacking them
which amounted to the activity ... notice alleged that the appellant had
undertaken the activities of loading of software application and
repacking of the goods in cartons which amounted
Evidences of
unaccounted sales were found in data files of 'Tally Software and Visual Udyog
Software. Further, certain loose papers and diaries were found ... form of soft copies of data
of Tally & Visual Software, the scanned copies of the loose papers and diaries
seized by the Income
made, was discharged by the appellant. The appellant had
developed Smart Terminal Software (STM) for comprehensive terminal
automation which they had supplied for operating ... appellants were also, on occasions required to supply bought out
standard softwares such as Oracle/ MS Windows etc to be installed on
the peripherals supplied
examining the case as to whether
canned software was 'goods under the provisions of the Andhra
Pradesh General Sales Tax Act, 1975 and held ... below-
"73. The software marketed by the Appellants herein
indisputably is canned software and, thus, as would appear
from the discussions made hereinbefore, would
heading 90328990 of
CETA, 1985. It comprises of both hardware and software. The
said DCS is required and used for process automation in
various industries ... hardware comprising of Field Control Stations
(FCS) and Operator Stations and (ii) Software comprising of
operating software, system software and application software.
The customers
Brief facts are that the appellant is a dealer of imported software
for their parent company namely, M/s.Dassault Systems Simulia Corp.,
United State ... America. The appellant is engaged in supply of software
in India and also provide maintenance, enhancement and support
service to their clients in India. During
which are claimed to be 'business support service/information
technology software service' and, which in accordance with rule 3 of
ST/87364/2016 ... post production services related to motion
picture films with the help of software known as
'View-D™' owned by us;
b) Making
Microworld Software Services Pvt. Ltd. vs Cce Mumbai - I on 15 February, 2023
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, MUMBAI
REGIONAL BENCH
Excise Appeal ... Commissioner of Central Excise (Appeals), Mumbai Zone-I)
M/s. Microworld Software Services Pvt. Ltd. Appellant
Plot No.80, Road No.15, MIDC, Marol,
Andheri
Commissioner of Central Excise (Appeals), Mumbai Zone-I)
M/s. Microworld Software Services Pvt. Ltd. Appellant
Plot No.80, Road No.15, MIDC, Marol,
Andheri ... Excise (Appeals), Mumbai Zone-I)
Govind Rammurthy Appellant
Managing Director of
Microworld Software Services Pvt. Ltd.,
Plot No.80, Road No.15, MIDC, Marol,
Andheri
