https://www.taxtmi.com/caselaws?id=264070 The court set aside the reassessment order and demand notice, ruling that the implementation services provided by the petitioner are not subject to VAT under the Karnataka Value Added Tax Act. The court clarified that these services are post-sale activities and fall under declared services subject to service tax under the Finance Act, 1994. The petitioner was directed to file a regular appeal on other issues within 30 days, with the appellate authority instructed to decide on merits without considering the question of limitation. Refund of amounts deposited by the petitioner was also ordered. en-us Mon, 09 Feb 2015 00:00:00 +0530 Wed, 16 Sep 2015 20:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264070 The court set aside the reassessment order and demand notice, ruling that the implementation services provided by the petitioner are not subject to VAT under the Karnataka Value Added Tax Act. The court clarified that these services are post-sale activities and fall under declared services subject to service tax under the Finance Act, 1994. The petitioner was directed to file a regular appeal on other issues within 30 days, with the appellate authority instructed to decide on merits without considering the question of limitation. Refund of amounts deposited by the petitioner was also ordered. Case-Laws VAT and Sales Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264070