https://www.taxtmi.com/caselaws?id=165277 Standard software supplied together with decisive customisation for the purchaser's needs must be assessed by its economic reality as one indivisible VAT supply, not as separate goods and services. Because the customisation was the predominant and functional element, the composite transaction was treated as a supply of services. That service also fell within the specific place-of-supply rule for consultancy, engineering and similar activities in Article 9(2)(e), third indent, so the general rule in Article 9(1) did not apply. en-us Thu, 27 Oct 2005 00:00:00 +0530 Wed, 18 Jun 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165277 Standard software supplied together with decisive customisation for the purchaser's needs must be assessed by its economic reality as one indivisible VAT supply, not as separate goods and services. Because the customisation was the predominant and functional element, the composite transaction was treated as a supply of services. That service also fell within the specific place-of-supply rule for consultancy, engineering and similar activities in Article 9(2)(e), third indent, so the general rule in Article 9(1) did not apply. Case-Laws Service Tax Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165277