Our client is seeking clarification in respect of whether the activity that they carry out falls under Section 441 of the TCA 1997. Hardware and software resale (97.5%) SERVICES REVENUE (2.5%)
Services constitute a very small part of the business and is really only undertaken to ensure the resale of Hardware and Software. It is probably worth mentioning that the revenue obtained from services would fall along way short to paying for the resources provided to customers.
A lot of the services that are mentioned on their website are not chargeable and are really only provided as a sales tool to resell Hardware and Software.