https://www.taxtmi.com/article/detailed?id=5411 Provision of ATM machines where the service provider retains possession, control, management and property in the machines does not amount to a transfer of right to use goods for VAT purposes. The provider procures and deploys ATMs under service agreements and is compensated via a transaction fee when bank customers use the machines; customer accessibility does not confer possession or amount to a taxable sale. en-us Mon, 30 Dec 2013 09:03:16 +0530 Mon, 30 Dec 2013 13:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5411 Provision of ATM machines where the service provider retains possession, control, management and property in the machines does not amount to a transfer of right to use goods for VAT purposes. The provider procures and deploys ATMs under service agreements and is compensated via a transaction fee when bank customers use the machines; customer accessibility does not confer possession or amount to a taxable sale. Articles Value Added Tax - VAT and CST Mon, 30 Dec 2013 09:03:16 +0530 https://www.taxtmi.com/article/detailed?id=5411