https://www.taxtmi.com/caselaws?id=264070 Software implementation after supply of packaged or customised software was held not to amount to a deemed transfer of goods or a transfer of the right to use goods under Article 366(29A)(d) where the contract kept copyright and proprietary rights with the developer and the implementation was limited to installation, parameterisation, training, integration and support. That activity was therefore not liable to VAT. The Court further held that implementation began after supply and installation of the software, formed a separate post-sale service, and fell within the service tax regime rather than the VAT taxable turnover. The assessment order was set aside to the extent VAT had been levied on implementation charges. 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 Software implementation after supply of packaged or customised software was held not to amount to a deemed transfer of goods or a transfer of the right to use goods under Article 366(29A)(d) where the contract kept copyright and proprietary rights with the developer and the implementation was limited to installation, parameterisation, training, integration and support. That activity was therefore not liable to VAT. The Court further held that implementation began after supply and installation of the software, formed a separate post-sale service, and fell within the service tax regime rather than the VAT taxable turnover. The assessment order was set aside to the extent VAT had been levied on implementation charges. Case-Laws VAT and Sales Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264070