Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax

Yokogawa India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore) CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax. Facts- The appellants are engaged in the manufacture of “Distributed Control Systems” (DCS) falling under Chapter sub heading 90328990 of CETA, 1985. It comprises of both hardware and software. The said DCS is required and used for process automation in various industries including in refineries, petroc...