- The case law assumes that an activity is taxable only when performed under a contractual obligation and one party is a direct beneficiary.
- There must be a clear and direct relationship between payment and benefit.
- To classify an activity as a service under the VAT Act, the recipient of the service must be identifiable.
- If services are provided to a dispersed community without a specific contractual relationship, it may not qualify as a service subject to VAT.
- The definition of services is broad, and analysis of circumstances based on case law is necessary to determine VAT applicability.
Source MDDP
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