https://www.taxtmi.com/article/detailed?id=5570 Classification of technology transactions for indirect taxation depends on transactional character and delivery mode: Dominant Motive determines whether an arrangement is a supply of goods or a service; Aspect Theory permits tax on distinct events; Vivisectable Contracts may be separated only where legitimate bifurcation exists. Packaged software on media is VATable as goods; electronic downloads, hosted access and SaaS generally raise service tax issues. Sale of licenses is deemed sale for VAT; customisation, implementation, testing and manpower supply are typically services unless property in goods transfers or a works-contract element exists. en-us Tue, 15 Apr 2014 08:05:01 +0530 Tue, 15 Apr 2014 08:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5570 Classification of technology transactions for indirect taxation depends on transactional character and delivery mode: Dominant Motive determines whether an arrangement is a supply of goods or a service; Aspect Theory permits tax on distinct events; Vivisectable Contracts may be separated only where legitimate bifurcation exists. Packaged software on media is VATable as goods; electronic downloads, hosted access and SaaS generally raise service tax issues. Sale of licenses is deemed sale for VAT; customisation, implementation, testing and manpower supply are typically services unless property in goods transfers or a works-contract element exists. Articles Service Tax Tue, 15 Apr 2014 08:05:01 +0530 https://www.taxtmi.com/article/detailed?id=5570