Supply chain management

This is supply of material.

Thanks Mr.Chaitanya for your reply, i too think it as material. In my client place they are using sun system software, but they accounted as supply of services. i dont know whether is right or wrong. and i have a query regarding VAT input too. can we take vat input ? for purchase of food, and tds deducted for food amount and vat amount.. tds should be deducted only on service charges not on material. i think so.. then why tds deducted for food amt and vat amt? is it correct to deduct!