https://www.taxtmi.com/highlights?id=71327 Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control of the goods to the recipient. The various terms of the Agreements with the Banks discloses that the only intent of the contract is only provision of ATM management service for which the petitioners deploys ATMs and other assets at various sites across India - No VAT liability - HC en-us Sat, 05 Aug 2023 08:02:12 +0530 Sat, 05 Aug 2023 08:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71327 Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control of the goods to the recipient. The various terms of the Agreements with the Banks discloses that the only intent of the contract is only provision of ATM management service for which the petitioners deploys ATMs and other assets at various sites across India - No VAT liability - HC Highlights VAT and Sales Tax Sat, 05 Aug 2023 08:02:12 +0530 https://www.taxtmi.com/highlights?id=71327