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TMI Blog2013 (11) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... are is a specific software and specific is the one tailored to the specific requirement of the customers - the product Finacle, the software for the banking industry developed and sold by the appellants cannot be considered as a packaged software prima facie - Prima facie the appellants have made out a case for waiver of pre-deposit – stay granted. - Appeal No.: E/2200/2012 - - - Dated:- 1-7-2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the product Finacle can be considered as a packaged software or not. This is because, according to the Notification No.6/2006-CE dated 1.3.2006, customized software is exempt and only packaged software are liable to tax. The notification at Sl. No.27 consists an explanation which reads as under the expression packaged software or canned software means a software developed to meet the need ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tware is mass market product generally available in packaged form off the shelf in retail outlets. Specific is tailored to the specific requirement of the customer and is known as customized software. 3. The above discussion would show that according to the understanding of the Finance Ministry itself, customized software is a specific software and specific is the one tailored to the specific re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forums; whether the implementation support given by the appellant can be considered as the one which is given in respect of packaged software or otherwise; whether the software is required to be sold off the shelf in retail outlets to be classified as packaged software at all; further whether the claim of the learned counsel that excise department cannot demand excise duty as well as service tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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