As per budget 2008 4 ner services become chargable to service tax, one of which is "CUSTOMISED SOFTWARE".
As per case of "TATA CONSULTANCY SERVICES", any software sold Whether in CDs or floppy or by any other mode, Central sale tax will be charged.
Now my query is what is difference between these "software" n "customised software" please explain with example.
Jitender,
Software simply means "Packaged Software".
It means the software which is not means as per very specific requirement of customers. For example: windows XP or say Tally.
As these softwares comes in a same form to all buyers, they are not specificly developed for a customer needs.
On other hands, "Customized Softwares" means the softwares which are developed after taking specific requirements of a customer (indivisual or company)
For example you run a jeweller showroom, and an executive comes to you. He ask very specific requirement of your showroom and then his company creates a software to meet your requirement, then it will be called: "Customized Software"
Thanks,
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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