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VAT not leviable on mere deployment of ATM for providing ATM management service to bank
Case Law Details
- Case Name
- FIS Payment Solutions And Services India Private Limited Vs State of Karnataka (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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FIS Payment Solutions And Services India Private Limited Vs State of Karnataka (Karnataka High Court)
Karnataka High Court held that deployment of ATM and other assets, without transfer of possession and effective control, for provision of ATM management service to banks is outside the purview of Value Added Tax.
Facts- The common issue for consideration in the writ petitions is whether the respondents have jurisdiction to levy Value Added Tax (“VAT “) under the provisions of the Karnataka Value Added Tax Act, 2005 (“KVAT Act”) KVAT Act on ATM Management Services provid...
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