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VAT - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Constitutional validity of levy of VAT on pure services like ...


High Court Declares VAT on Software Services Unconstitutional; Implementation, Customization, Support Services Exempt from Tax.

September 16, 2015

Case Laws     VAT and Sales Tax     HC

Constitutional validity of levy of VAT on pure services like implementation, customization and other support services in respect of software - legislative competence - The contract for implementation, which is nothing but a service contract, is not liable to VAT - HC

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