COMPETITION COMMISSION OF INDIA
Case No. 52 of 2013
In Re:
Financial Software and Systems Private Limited Informant
And
M/s ACI Worldwide Solutions Private ... Panda, Advocate
Ms. Ela Bali, Advocate
Final Order
1. M/s Financial Software and Systems Private Limited (hereinafter, the
'Informant
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
that the assessee is a company
engaged in the business of embroidery software designing and
document creation. It filed its return of income ... which are as under :
Sr.No. Company Operating
Margin Ratio
1 Ace Software Exports Ltd., 0.63%
2 C.S. Software Enterprise Limited 17.37%
3 Genesys
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
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Vs.
M/s Media Pro Enterprise India Pvt. Ltd. & Ors. ... Respondents
Petition
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
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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
that the assessee-company
which is engaged in the business of rendering software
development services, filed its original return of income on
25/09/2009 ... entered into an international transaction with its Associated
Enterprises (AE) for rendering software development services.
The determination of the arms' length price
