Custom Software Sale Deemed 'Excisable Goods,' Not ITSS: Exclusive Use Software and Hardware Package Clarified.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nature of transaction - Sale of software or service - The software imported by the appellant was customized according to the need of the individual DCS, supplied the same along with hardware being a condition of the of sale of said DCS. The said software cannot be used by anybody else other than the customer to whom the same are supplied along with the hardware. - It should be considered as ‘excisable goods’ and not as ‘service’, precisely, ITSS. - AT....