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2011 (4) TMI 566 - HC - Service TaxInformation Technology Software services. - Business of software development and export - software services - Value added tax under KVAT - Works contract - Held that:- The contracts in question are not works contract but contract for service simplicitor. In other words it is not a composite contract, consisting of contract of service and contract of sale of goods. It is an indivisible contract of service only. - The tax paid by the assessee in pursuance of the interim order passed in the writ petitions is ordered to be refunded to the assessee as it is declared that the assessee is not liable to pay any sales tax at all on the consideration received under the contract. - Decided in favor of assessee.
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