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
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
3Dplm Software Solutions Ltd, Mumbai vs Assessee on 20 June, 2013
आयकर अपील य अ धकरण "D" यायपीठ मुंबई म।
IN THE INCOME ... 2011 (2006-2007)
CO No.178/M/2012 (AY:2007-2008)
3DPLM Software Solutions बनाम/ ITO, Range-10(2)(1),
Ltd., Plant
Revenue appeals issue
is whether the payments made for acquiring software from No- resident
companies is taxable under the provisions of IT Act . The same ... entered into a Wireless Network
General Terms and Conditions contract and Wireless Software contract
dated 31.07.2002 with Lucent Technologies Hindustan Pvt. Ltd. (LTHPL), an
Indian
aforesaid assessment year
on the following among other grounds:
Software development expenses
1. The learned CIT(A) erred in confirming the disallowance of expenses ... incurred on development/up-gradation of various software
products.
2.The learned CIT(A) erred in rejecting the alternative claim of appellant that the
software
Eclerx Services Ltd. 86.12 103.72
12 Flextronics Software Systems Ltd. (Seg) 21.41 14.54
13 Genesys International Corporation Ltd. 19.17 13.53
14 HCL Comnet Systems ... that quite a few of them were in the field of computer software and other
companies which were in ITES/BPO segment were doing high
Intoto Software India P. Ltd, Chennai vs Assessee on 15 May, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "B" : HYDERABAD
BEFORE ... ACCOUNTANT MEMBER
ITA.No.1196/Hyd/2010
Assessment Years 2005-2006
Intoto Software India Private vs. The ACIT, Circle 2 (1)
Ltd. Hyderabad
Software (India) Pvt. Ltd vs Pune Iii on 6 March, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI ... Whether Order is to be circulated to the Departmental authorities?
:
Yes
PTC Software (India) Pvt. Ltd.
Appellant
Vs
Commissioner of Central Excise
Pune III
Respondent
Xavient Software Solutions (I) P. ... vs Cce, Noida on 27 September, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block ... circulated to the Department Authorities?
Yes
M/s. Xavient Software Solutions (I) P. Ltd. Appellant
Vs.
CCE, Noida Respondent
Appearance:
Shri Anil Tivari, Advocate
leasing of computer hardware,
maintenance of computer equipment, development of computer
software and related services as consultancy in information
technology, system integration ... Provision for warranty Rs.16,19,27,000/-;
(iii)Software expenses after depreciation Rs.23,34,68,800/-;
(iv) Provision for obsolescence
