https://www.taxtmi.com/caselaws?id=397403 The court found that consultancy charges and amounts received for annual maintenance contracts (AMC) should not be included in the taxable turnover as they did not involve the sale of goods. The court emphasized the distinction between the sale of goods and services, highlighting that post-sale customization services should not be taxed as goods. The matter was remanded for fresh consideration to properly analyze whether the customization was essential for the software's operation, with instructions to examine transaction documents. en-us Tue, 04 Aug 2020 00:00:00 +0530 Tue, 18 Aug 2020 06:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397403 The court found that consultancy charges and amounts received for annual maintenance contracts (AMC) should not be included in the taxable turnover as they did not involve the sale of goods. The court emphasized the distinction between the sale of goods and services, highlighting that post-sale customization services should not be taxed as goods. The matter was remanded for fresh consideration to properly analyze whether the customization was essential for the software's operation, with instructions to examine transaction documents. Case-Laws VAT and Sales Tax Tue, 04 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397403