https://www.taxtmi.com/caselaws?id=295063 The Court held that customization charges received after the sale of software were not part of the turnover as they did not meet the criteria to be included in the sale price. The charges were for services rendered post-sale, and the sale proceeds were already declared in the return. The Tribunal's decision to exclude the charges from turnover was upheld, dismissing the revision petitions filed by the Revenue. The Court declined to address the argument regarding the customization process as a works contract due to it not being raised or considered earlier in the proceedings. en-us Wed, 01 Jun 2016 00:00:00 +0530 Tue, 18 May 2021 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295063 The Court held that customization charges received after the sale of software were not part of the turnover as they did not meet the criteria to be included in the sale price. The charges were for services rendered post-sale, and the sale proceeds were already declared in the return. The Tribunal's decision to exclude the charges from turnover was upheld, dismissing the revision petitions filed by the Revenue. The Court declined to address the argument regarding the customization process as a works contract due to it not being raised or considered earlier in the proceedings. Case-Laws VAT and Sales Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295063