Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (6) TMI 658

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ized software. It is not under dispute that such software has been developed by the Microsoft and are used in computer system by various original equipment manufacturers or other customers. In such a situation, the software cannot be called customized software so as to extend the benefit of Notification 6/2006-CE dated 01/03/2006. In view of the said position, prima facie, we are of the view that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... :- 6-4-2015 - P K Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Mr M H Patil, Adv. For the Respondent : Mr V K Agarwal, Addl Commissioner (A.R.) ORDER Per: P K Jain: Brief facts of the case are that the applicant is engaged in replicating certain Microsoft software on CDs/DVDs. The types of CDs/DVDs are: (i) Recovery, (ii) Upgrade, (iii) LIP, (iv) DS .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be called customized software so as to extend the benefit of Notification 6/2006-CE dated 01/03/2006. In view of the said position, prima facie, we are of the view that the applicant will be required to pay duty on the said goods. 5. However, the question comes what would be the value for computation of duty. It appears that the Revenue has added US $ 7/- per disc for computing the duty. The f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y is indirectly paid to the Mircrosoft. 6. The amount of royalty is a contentious issue and will have to be gone through at the time of final hearing of the case. Keeping in view all the facts and circumstances of the case, we direct the appellant to deposit an amount of ₹ 50 lakhs within a period of eight weeks and report compliance on 8 th June, 2015. (Pronounced in Court) - - Ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates