https://www.taxtmi.com/caselaws?id=267519 The High Court upheld the Karnataka Appellate Tribunal's decision that ERP software implementation and business consultancy services provided by the assessee did not involve any transfer of property in goods and were considered pure services, not subject to sales tax. The Tribunal's findings were supported by legal evidence and aligned with the Supreme Court's position. The High Court dismissed the revenue's revision petition, affirming that the services were not deemed sales under the KST Act, and the consideration received was solely subject to service tax. en-us Fri, 18 Sep 2015 00:00:00 +0530 Sat, 07 Nov 2015 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267519 The High Court upheld the Karnataka Appellate Tribunal's decision that ERP software implementation and business consultancy services provided by the assessee did not involve any transfer of property in goods and were considered pure services, not subject to sales tax. The Tribunal's findings were supported by legal evidence and aligned with the Supreme Court's position. The High Court dismissed the revenue's revision petition, affirming that the services were not deemed sales under the KST Act, and the consideration received was solely subject to service tax. Case-Laws VAT and Sales Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267519