https://www.taxtmi.com/caselaws?id=207260 Software development agreements structured around work orders, statements of work, manpower or fixed-fee consideration were held to be service contracts, not works contracts, because the software and related intellectual property vested in the customer from inception and no distinct transfer of property in goods was discernible. Applying the dominant nature test and the constitutional distinction between service and sale, the Court held that deemed sale and the sales tax levy could not be sustained. The availability of a statutory appeal did not bar writ scrutiny where the dispute required determination of the true constitutional character of the contracts and had wider tax implications. The assessment orders and Single Judge's order were set aside. en-us Fri, 15 Apr 2011 00:00:00 +0530 Thu, 07 Aug 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207260 Software development agreements structured around work orders, statements of work, manpower or fixed-fee consideration were held to be service contracts, not works contracts, because the software and related intellectual property vested in the customer from inception and no distinct transfer of property in goods was discernible. Applying the dominant nature test and the constitutional distinction between service and sale, the Court held that deemed sale and the sales tax levy could not be sustained. The availability of a statutory appeal did not bar writ scrutiny where the dispute required determination of the true constitutional character of the contracts and had wider tax implications. The assessment orders and Single Judge's order were set aside. Case-Laws Service Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207260