canned software would not be covered
by the entry relating to information technology
software. This is because such software as “goods” as
held ... corresponding to “Packaged software
or canned software”. The Explanation provided
thereunder defined “packaged software or canned
software” as a software which is intended for sale
Commissioner Of Central Goods And ... vs M/S Compucom Software Ltd on 17 January, 2022
Bench: Akil Kureshi , Sameer Jain
HIGH COURT OF JUDICATURE ... Commissioner Of Central Goods And Service Tax And Central
Excise, NCR Building, C-Scheme, Jaipur (Raj.)
----Appellant
Versus
M/s Compucom Software
view that the software
supplied being "Off the shelf software" cannot be treated as complex process
being implemented by the assessee in clients ... appreciating that the transaction is not outright
sale of goods (Software) but a transaction to provide license to use the
copyrighted article (software) which
custom-made
software ("uncanned software") and also sold computer
software packages off the shelf ("canned software"). The canned
software packages were ... both branded and unbranded
software the software is capable of being abstracted,
consumed and use. In both cases the software can be
transmitted, transferred, delivered
storage capacity and
are also loaded with Android 7.0 operating software. Thus,
the goods can perform a plethora of functions beyond
being used ... also be used for installing other operating
software such as Windows, etc. on the goods. Thus, the goods are
machines on which the user
software
licence expired, the customer would not be able to
operate the software. If the customer wishes to
continue using the software, renewal ... software licences and has forwarded them
to the distributors. The said renewal of software
licences are only grant of permission to access/operate
the software
petitioners have misappropriated the goods of the company
by dispatching the same without authorization. Learned
counsel submits that the computer software was
manipulated and thereby ... others misappropriated the company
goods and dispatched those goods without authorization by
manipulating company software and misappropriated
goods are worth more than Rupees one crore
petitioners have misappropriated the goods of the company
by dispatching the same without authorization. Learned
counsel submits that the computer software was
manipulated and thereby ... others misappropriated the company
goods and dispatched those goods without authorization by
manipulating company software and misappropriated
goods are worth more than Rupees one crore
applied to transactions in goods". The goods
therein were defined as "all things (including specially manufactured
goods) which are moveable at the time ... goods" because the Code definition
includes "specially manufactured goods."
A fortiorari when the assessee supplies the software which is incorporated
such
software. This software is embedded in the
system and the Revenue accepts that it
could not be used independently. This
software merely facilitates ... applied to transactions in goods".
The goods therein were defined as "all
things (including specially manufactured
goods) which are moveable at the time
