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
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
Espn Software India (P) Ltd vs Cst, New Delhi on 17 October, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block ... Commissioner, Central Excise & Service Tax, New Delhi]
M/s ESPN Software India (P) Ltd. Appellants
Vs.
CST, New Delhi Respondent
Appearance:
Shri V. Sreedharan
products under certain terms and conditions. The Appellant imported kits containing CDs software from M/s Mediagate, Singapore/ Data Pulse, Singapore and COA from ... terms of licensing agreement between such OEMs and M/s Microsoft. The software purchased from the appellant has a product key which is used
view that the services exported by the appellant were software development and software consultancy services falling under the taxable service category of Consulting Engineer ... appellant is a 100% EOU and during the impugned period they exported software maintenance service, software development service and software consultancy service and for these
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
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
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
follows:
The appellant has imported Performance Analysis and Diagnostic Optimization System (PADO) software package and Boiler Performance Optimization System software package (BPOS) vide four Bills ... Notification No.6/2006 CE dt. 01.03.2006 classifying the same as customized software. The Department's view that the same is not custom designed
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
