Commissioner of Trade Tax U.P. ***** Hon'Rohit Ranjan Agarwal, J. 1. Heard Sri Tarun Gulati along with Sri Kunal Kishore and Ms.Pooja Talwar, learned counsel for revisionist and Sri B.K.Pandey, learned standing counsel for respondent. 2. Revisionist is a Company incorporated under the Companies Act, having its unit in Uttar Pradesh at Noida and Lucknow. It is registered both under the U.P.Trade Tax Act as well as Central Sales Tax Act. Dispute is in regard to Assessment Year 200102 (U.P.). According to revisionist, it is engaged in the business of software development and rendering support services. According to revisionist its software business is divided in two parts, one which deals with standard software packages, which are sold off the shelf, and the other type of product in which the Company is mainly involved is software development as per client specifications and rendering support work for its client (software consultancy). According to revisionist, Noida unit, which is registered with Software Technology Park of India (known as "STP") renders only the software services to overseas client while Lucknow unit has two distinct locations known as Lucknow STP and Lucknow nonSTP. The STP location works on similar basis as Noida unit providing only software services to overseas clients, while nonSTP location caters to domestic client by providing specific application software development and support services generally known as software consultancy services. 3. According to revisionist, computer software sold off the shelf also called as branded software, trade tax was charged and the same was deposited with the Department and the customer can use the licensed standard software as it is. As far as the agreement entered by the assessee with various clients for developing application software strictly on the basis of the specific needs of a particular client, the intellectual rights in so developed software solution vested with the client. 4. According to revisionistassessee, the branded software comes under the definition of goods. Section 2(d) of the U.P. Trade Tax Act (hereinafter called as an "Act") defines as under: 2. (d) 'Goods' means every kind or class of movable property and includes all materials, commodities and articles involved in the execution of a works contract, and growing crops, grass, trees and things attached to, or fastened to anything permanently attached to the earth which, under the contract of sale, are agreed to severed, but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department;" 5. While unbranded software, which is developed according to the specification of the client also known as unbranded software or software, tailor made to the customers particular requirement does not cover under the definition of goods and comes under service and is not amenable to tax under the Act. 6. By the Finance Act of 1994, ChapterV and VA were inserted and provisions relating to Service Tax was incorporated. Section 65(95) defines the Service Tax as under: "Service Tax" means tax leviable under the provisions of this Chapter." Section 66 defines charge of service tax as under: "66. Charge of service tax There shall be levied a tax (hereinafter referred to as the service tax) at the rate of twelve per cent of the value of taxable services referred to in subclauses (a), (d), (e), (f), (g,) (h), (i), (j),(k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zh), (zi), (zj), (zk),(zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx), (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg,) (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv), (zzzw), (zzzx), (zzzy), (zzzz), (zzzza), (zzzzb), (zzzzc), (zzzzd), (zzzze), (zzzzf), (zzzzg), (zzzzh), (zzzzi), (zzzzj), (zzzzk), (zzzzl), (zzzzm), (zzzzn), (zzzzo), (zzzzp),(zzzzq) (zzzzr) (zzzzs) (zzzzt),(zzzzu), (zzzzv) (zzzzv) and (zzzzw) of clause (105) of section 65 and collected in such manner as may be prescribed: 7. Thus, the U.P. Trade Tax Act has been enacted by the State Legislature while the Finance Act is a Law enacted by the Parliament and both the Laws operate in different areas. 8. According to revisionistassessee it had entered into a number of agreements for providing consultancy services with Government, SemiGo