The test is whether the concerned item is capable of abstraction ,consumption and end use and whether it can be transmitted, transferred ,delivered, stored, possessed etc. It was held that the test to determine whether property is ‘goods for the purpose of sales tax, or is not whether the property is tangible or intangible or incorporal. The copyright in the program may remains with the originator of the program, but the moment copies are made and marketed, they become ‘goods’. State of Andhra Pradesh the Supreme Court held that canned software are ‘goods’. Software has essential characteristics of goods The provision has been specifically included as ‘declared services’ since software has attributes of goods whether the service tax can be imposed has been a matter of argument and even litigation.Ģ. Section 65B(28) of the ACT has defined he information technology software “ means any representation of instruction, data, sound or image, including source code or object code, recorded in machine readable form, and capable of being manipulated or providing interactivity to user, or by means of computer or an automatic data processing machine or any other device or equipment” “Development, design, programming, customization, adaption, upgradation, enhancement, implementation of information technology software”. CST MICROWAVE STUDIO® is seen by an increasing number of engineers as an industry standard development tool.Information technology services are declared services under Section 66 E (d) In addition, CST MWS can be embedded in various industry standard workflows through the CST STUDIO SUITE® user interface. Filters for the import of specific CAD files and the extraction of SPICE parameters enhance design possibilities and save time. Beside the flagship module, the broadly applicable Time Domain solver and the Frequency Domain solver, CST MWS offers further solver modules for specific applications. Users of our software are given great flexibility in tackling a wide application range through the variety of available solver technologies. CST promotes Complete Technology for 3D EM. Exceptionally user friendly, CST MWS quickly gives you an insight into the EM behavior of your high frequency designs. CST MWS enables the fast and accurate analysis of high frequency (HF) devices such as antennas, filters, couplers, planar and multi-layer structures and SI and EMC effects. CST MWS’ unparalleled performance is making it first choice in technology leading R&D departments.
CST MICROWAVE STUDIO®(CST® MWS®) is a specialist tool for the 3D EM simulation of high frequency components.
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