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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