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basics of excise, Central Excise

Issue Id: - 2635
Dated: 11-1-2011
By:- Rakesh Kaushik
basics of excise

  • Contents
why branded software is taken goods and tailor made software taken as service

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Showing Replies 1 to 2 of 2 Records

1 Dated: 14-1-2011
By:- Venkatesan K

The reason why branded software is taken as goods takes the same case as any product that is manufactured on a mass basis and sold off the shelves of any store. they take the nature of goods thereby.

Whereas, Tailor made software has to be prepared according to the preferences and the designs of the client. thus, the manufacturers are essentially performing the service of manufacturing according to the needs specified. thus, it is a service.

2 Dated: 13-2-2011
By:- Seetharaman K C

Tailor made software only caters to the requirement of a particular client and cannot be put up on the shelf for sale, whereas branded software like "windows" for example is totally user friendly and can be sold as a product. This is the difference


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