Copyright on Computer Software

Sec 2(ffc): “Computer Programme" means a set of instructions expressed in words, codes, schemes or in any other form, including a machine readable medium, capable of causing a computer to perform a particular task or achieve a particular result;

Sec 13: States that the copyright subsists on original literary, dramatic, musical and artistic works among others, no mention of computer software. That is merely because you have coded something you can not claim copyright on it. You have to register it. On the BSA site they say that Computer software is treated as Literary work and copyright subsists.

Sec 14 (b): Defines the meaning of copyright on computer software - where it states that to do or to authorize to reproduce, issue copies, to sell or give on commercial rental among others.

Sec 16: No copy right except as provided under the Indian Copyright Act.

Sec 51: Defines the copyright infringement as any person without a licence granted by the owner of the copyright or the Registrar of Copyrights does anything (refer Sec 14) and makes for sale, distributes, sell, rents etc.

Sec 52(aa): Certain acts are not infringement of copyright: the making of copies or adaptation of a computer programme by the lawful possessor of a copy of such computer programme, from such copy-

· In order to utilise the computer programme for the purposes for which it was supplied.

· To make back-up copies purely as a temporary protection against loss, destruction or damage in order only to utilise the computer programme for the purpose for which it was supplied.

· The doing of any act necessary to obtain information essential for operating inter-operability of an independently created computer programme with other programmes by a lawful possessor of a computer programme provided that such information is not otherwise readily available.

· The observation, study or test of functioning of the computer programme in order to determine the ideas and principles which underline any elements of the programme while performing such acts necessary for the functions for which the computer programme was supplied.

· The making of copies or adaptation of the computer programme from a personally legally obtained copy for non-commercial personal use.

Sec 63: Provides that a person who knowingly infringes shall be punishable with imprisonment for a term of six months and with fine of fifty thousand rupees. Further provided that where infringement has not been made for gain in the course of trade or business the court may, for adequate and special reasons to be mentioned in the judgment impose impose a sentence of imprisonment for a term of less than six months or a fine of less than fifty thousand rupees.

Sec 63B: Provides that where a person uses a infringing copy of a computer program shall be punishable with jail term of 7 days to 3 years and fine of 50K to 200K.

More to Munch on:

Study on Copyright Piracy in India

BSA - Piracy and the Law

INDIAN COPYRIGHT ACT, 1957 – PDF File

Pondichery in 2 hr

Our Journey Stared in Pondichery with going near to this Church. We were in fact looking for some place to eat. And we got the Sarvana Bhavan - yet again.

Do not know what it is, but thought should take a snap of it.

Humm French... We first went to the Aurobindo Ashram. The auto guy seemed to be a very nice guy, did not ask us some prohibitive amount to take us there. This building is near the Ahsram.



More of it.... Seemed that the French were in love with this Slate color, all most all the building in that area were this color only


All the roads in that area were named in French, could not have more of it..

This is Shi Aurobinod Ashram from outside, photography is not allowed inside.



They have a great collection of Cactus in the Aurobindo Ashram.

French Windows, again can't have enough of it. This is the Aurobindo ashram.


More Windows. This is all that I did in there took lots of pictures of windows and building.



Did not I tell you that, I took only the pictures of Windows. Love the French Architecture and the Town Planning. If you were to go to the old Pondichery side, you will notice that all the roads intersect each other at exactly 90 degrees and you almost can see from one end of the town to the other end.

Those people never thought of having any open places outside the house. They may have some inside.

This area was a bit green.


More buildings.


This is the Consulate General of France office in Pondychery. Has to be here, it was there land after all. Look at the French and the EU flags


Windows more of it, old world charm...


My friend. He was a bit pissed off, I thought.. as I was taking all the pictures of the building ignoring him.


French Flag....


Fully Air-conditioned. Does any one live here??



Ah...look at those windows!

The Sea on one side and the Aurobindo Ashram on the other. Great Place to have an office I must say.

Some trees in the Sea, this is Bay of Bengal.
There is no Beach in this part of Pondychery. All rocks only.


Some kind of war memorial, built by the Indian Pondichery Government.





Many many foreign tourists here. They enjoy the Yoga a lot, greatest export of India after software I must say.


Humm being naugty.


A French Market Place.











I thought this is a Hotel, but turned out to be the Municipality Building.

The other side of the Municipality Office.




This the French Built War memorial for the Indian who fought in the first World War for the French.



The Gandhi statue taken from the Secretariat.


Now from near.

Opposite to the Gandhi statue is this Nehru's statue. Little neglected isn't it. But look at the cops, reminds me of the Pink Panther.


A Hotel.


French have this great taste when it comes to Buildings, look at the window, how it has been carved out.



A park, don't know the name or anything. But it is opposite to the Raj Bhavan. A really great view. Must have been built for the French Ruler here.

My friend trying to take some snaps of the Raj Bhavan - the official residence of the Lt. Governor of Union Territory of Pondichery. He asked how do I know that this is the Governor's house, I said, look at the emblem on the gate, look at the size, and look at the security.



Ha ha, wonder what those guys must be thinking.... But they would be having many more customers like my friended.

this is all that we did in Pondichery today. I fell sick, then my camera also fell sick. Now I am ok but the camera needs a check up. I used local batteries and damaged the display.

Service Tax Provisions - 100% Export BPO OPS

1. The Provisions relating to the Export Services are contained in the Export of Services Rule 2005 issued per Notification No 9/2005-ST dated 3-3-2005 and further amended by the Notification No. 13/2006-ST dated 9-4-2006.

2. The Export Rules provide for 3 types of Export Services (Rule3) out of which services like BPO etc. fall in the 3rd Category i.e. under Rule 3(iii).

3. Rule 3(iii) reads as follows:

3. Export of taxable service.– (1) Export of taxable services shall, in relation to taxable services‚–
(iii) specified in clause (105) of section 65 of the Act, but excluding‚–
(a) sub-clauses (zzzo) and (zzzv);
(b) those specified in clause (i) of this rule except when the provision of taxable services specified in sub-clauses (d), (zzzc) and (zzzr) does not relate to immovable property; and
(c) those specified in clause (ii) of this rule,

when provided in relation to business or commerce, be provision of such services to a recipient located outside India and when provided otherwise, be provision of such services to a recipient located outside India at the time of provision of such service:

Provided that where such recipient has commercial establishment or any office relating thereto, in India, such taxable services provided shall be treated as export of service only when order for provision of such service is made from any of his commercial establishment or office located outside India.

4. Therefore the BPO Services as said by you squarely fall within the Rule 3(iii) of the said Rules.

5. Further Clause 2 of Rule 3 provides the following:
(2) The provision of any taxable service shall be treated as export of service when the following conditions are satisfied, namely:–
(a) such service is delivered outside India and used outside India; and
(b) payment for such service provided outside India is received by the service provider in convertible foreign exchange.

6. Rule 4 states that any taxable services may be exported with out payment of tax.

7. The following is the text of Rule 5: Which states that the Govt. may grant the rebate of the service tax paid on export service, and on IPS and ED paid on IPS.

Rebate of service tax.- Where any taxable service is exported, the Central Government may, by notification, grant rebate of service tax paid on such taxable service or service tax or duty paid on input services or inputs, as the case may be, used in providing such taxable service and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification.

8. The provisions for grant of Rebate are contained in the Notification No. 11/2005-ST Dt 19-4-2005: The following are some of the conditions among others:

(a) that the taxable service has been exported in terms of rule 3 of the said rules and payment for export of such taxable service has been received in India in convertible foreign exchange;
(b) that the service tax and cess, rebate of which has been claimed, have been paid on the taxable service exported

9. The Clause 3 of the Notification No 11 gives the procedure for the claim. Basically you have to give an application in Form ASTR-1 - the format is given in the same notification. But the problem is that this talks about rebate and not refund - which is applicable as in your case.

10. Let us dig into the Cenvat Credit Rules 2004 a bit (Notification 23/2004 dated 10-9-2004) : Rule 3(1) states that a provider of taxable service can take CENVAT credit of ST and ED on InPuts /InPutService/CapitalGoods - that is you should have taxable -read as domestic services - to take the benefit of Cenvat Credit. As per Rule 3(4) This Credit can be used for payment of ServiceTax on OutPutService. If you have only export services you will not be a provider of taxablel services and you will not be able to take Cenvat Credit.

11. The Rule 5 of the Cenvat Credit Rules provides for Refund of Cenvat Credit. Where the OPS is exported there shall not be any ST the same. The IP/IPS credit taken remaining unutiliesd may be diverted to other OPS. Balance still remaining utilisable may be refunded to the Service Provider, provided export incentives like drawbacks, rebate etc are not availed.

12. So you can claim the entire Cenvat Credit on the IPS/IP that you have taken but could not utilize, however this provision will not be applicable if you do not have any OPS that is taxable.

At the Restaurant - Rangoli II

As I had said earlier that last time when I was at Rangoli, could not eat well because I was not really hungry and that the food was heavy.

So this time I decided to do it again. It was the Saturday, and me and Kaushik went to the movie called Ekalavya. After the movie we looked for some place to be high, but due to Corporation Elections all the palaces were closed.

So I thought we may go to this place again. And as I had not have lunch that day I thought I could well compete with to eat the entire plate that they serve. But alas I lost. I did little better then the previous time but it was still too heavy for me to complete the Thali.