Appellant is engaged in the business of Research and
Development of Antivirus Software under the brand name ―Quick
Heal‖. It contends that the unique selling ... proposition of all Antivirus
Products/ Software is not only to eliminate the existing viruses from
the computer system, but also to ensure ―virus free‖ environment
Management Service 18.04.06
maintenance of or Repair recipient to 2,81,204
software Service 31.03.07
7 Fee paid to M/s Management Service 18.04.06
Hayatt ... travel
agents
8. „Maintenance or Payments made for
repair service‟- maintenance of
software is liable
Amount paid in foreign 9.7.2004 under ‗maintenance
currency towards
less than 30 minutes but this restriction was imposed by the
firmware software, which restriction was merely an artificial restriction
that could be removed subsequently ... restriction of recording videos less than 30
minutes was imposed by a software 'firmware'. The
Appellant had also contended that as long
overseas
supplier on account of Licence Fee for use of software
was not included in the assessable value in the Bills
of Entry filed with ... goods as
dummy, undervaluation and non-inclusion of
the value of software in the assessable value of
goods.
5 2094937 31.07.15 Exim Cargo Non submission
rejected.
3. The Respondent is engaged in the business of supply
of software to customers outside India as well as in India. The
software ... customers is,
mainly, procured from outside India. On purchase of the
software, the respondent paid service tax and the same was
claimed at CENVAT Credit
storage capacity and
are also loaded with Android 7.0 operating software. Thus,
the goods can perform a plethora of functions beyond
being used ... dual-core 1.2GHz Processor), a 2GB RAM and Android 7.0
Operating software. In addition, they also have an internal storage
capacity of 16GB. Thus
agreement was entered into between the appellant and M/s.
Compucom Software Limited. Payment was made to the said firm after
issuing payment sanction orders ... Department of Labour.
Invoices were raised by M/s. Compucom Software Limited on the
appellant and after the project was completed, the appellant submitted
utilization
letter dated 24.7.2019 submitted that due a
technical problem in the software used for generating addresses in
their Doha and Bahrain office, the addresses were ... violations of trivial nature had occurred due to technical
glitches in the software maintained by their offices in Doha and
Bahrain due to negligence
Routing function resides. The routing
processor runs a software where functions such as IP
Lookups are invoked. This leads to the creation of a
routing ... table which is based on the routing-protocols
implemented in the software. The routing processor is in
the nature of a PCB. It is plugged
credit of input services used by the
respondent to export information technology software service to Jindal
LLC located in New York, USA under the contracts ... JPFL shall provide to Jindal Films Services related to its SAP
software. The scope of such services are described in Exhibit 1. It is
mutually
