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Transfer of Right to use goods-deemed sale or a service The article discusses the distinction between deemed sales and services in the context of transferring the right to use goods in India. Under Article 366(29A) of the Constitution and relevant tax acts, transferring the right to use goods can be considered a sale, subject to VAT and CST, if effective control and possession are transferred. Conversely, if the owner retains control, it is considered a service and subject to service tax. The Supreme Court has provided criteria to determine whether a transaction constitutes a sale or service. The article emphasizes that the nature of the transaction depends on the contract terms and factual circumstances.
2001 (4) TMI 903 - HOUSE OF LORDS The court dismissed the appeal, affirming that the association remained a taxable person making taxable supplies to its members under the Value Added Tax Act 1994. The decision was based on statutory interpretation, the association's operational structure, and the principle of commercial reality in VAT assessment. Despite changes in the association's constitution, it continued to function as a business providing services to its members, funded by contributions, thus maintaining its VAT liability.
1959 (12) TMI 22 - MADRAS HIGH COURT The court held that the transfer of packing materials by United Bleachers Ltd. did not constitute a sale under the Madras General Sales Tax Act. As the primary contract was for services and not for the sale of materials, there was no implied agreement to sell the packing materials. Therefore, the assessee was not liable to sales tax on the turnover representing the price of the packing materials. The court allowed the revision cases, ruling in favor of the assessee and dismissing the sales tax liability on the packing materials turnover.
2019 (6) TMI 822 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The judgment clarified that the applicant, an auctioneer dealing in second-hand goods, must pay tax based on the difference between selling and purchase prices for old cars, old jewelry, and old watches, even if procured from unregistered persons. It specified the classification and GST rates for various goods, such as paintings, old cars, old jewelry, old watches, antique jewelry, antique watches, collectibles, and antique books, providing clarity on tax treatment and HSN codes.
2024 (8) TMI 375 - AUTHORITY FOR ADVANCE RULING, KERALA The AAR, Kerala, determined that the applicant is entitled to claim ITC on both direct and indirect expenses associated with their business of second-hand luxury cars. This includes ITC on direct expenditures like spare purchases, repairs, and refurbishment costs, as well as on other expenditures such as office rent, telephone, advertisement, and professional charges. The eligibility is contingent on adherence to the conditions and restrictions outlined in sections 16 to 21 and rules 36 to 45 of the CGST Act and Rules.
2020 (2) TMI 1454 - GUJARAT HIGH COURT The court directed the respondent authorities to verify the petitioners' claim for transitional credit based on the documents provided, specifically examining whether excise duty had been paid by the manufacturer. If satisfied, the transitional credit should be allowed. The verification process was to be completed within three months from the date of the order, and the petition was disposed of with no order as to costs.
2019 (1) TMI 511 - CESTAT MUMBAI The Tribunal upheld the demand for service tax on services provided from the Tata Car Service Centre, Worli, Mumbai, and under Business Auxiliary Services. The demands related to reimbursements to Authorized Dealers and Banking & Financial Services were remanded for redetermination. Penalties were upheld, but their quantum needed redetermination. The Commissioner was directed to adjudicate the matter within four months.
Service tax for old car sales by a authorised dealer An authorized dealer involved in buying and selling used cars questioned whether service tax applies to their transactions, as the vehicles are not transferred in their name before selling to customers, according to RTO rules. The state government charges VAT on the difference between purchase and sale prices. A respondent clarified that trading activities, such as buying and selling, fall under the negative list for service tax and are not liable. The transfer status of cars per RTO provisions does not affect VAT applicability or service tax exemption on sales.
2023 (6) TMI 995 - CESTAT MUMBAI The Tribunal upheld the service tax liabilities on 'Renting of immovable properties' and 'Authorised Service Station,' with recalculated amounts of Rs. 2,37,553/- and Rs. 3,77,161/-, respectively. A penalty of Rs. 10,000/- was imposed for failure to file ST-3 returns. However, the demand of Rs. 1,29,32,934/- under 'Business Auxiliary Services' was set aside as the incentives/commissions received were deemed trade discounts and not taxable.
2020 (12) TMI 691 - MADRAS HIGH COURT The High Court of Madras held that online booking charges, distinct from cinema ticket costs, are not subject to taxation under the Tamil Nadu Entertainment Tax Act, 1939. The court determined that these charges, being optional and not essential for admission, do not qualify as payment for entertainment entry. Reassessment orders imposing tax and penalties on online booking charges were quashed. The court ruled in favor of the Assessee, concluding that online booking charges are not taxable receipts under the Act.
2020 (1) TMI 942 - CESTAT CHANDIGARH The Tribunal ruled in favor of the appellant, setting aside the demands and penalties. The appellant was granted exemption under Notification No.6/2006-CE for the fabrication of armored vehicles, with the bulletproofing activity classified under works contract service. The demand for service tax on renting of immovable property service was dismissed due to the absence of remuneration received by the appellant.
2018 (6) TMI 1830 - MAHARASHTRA APPELLATE TRIBUNAL The Tribunal held that registration, insurance, and handling charges constitute part of the "sale price" under the MVAT Act. Incentives and discounts from manufacturers are also considered part of the "sale price" and impact the set-off. The applicant can claim set-off on demo vehicles if not treated as capital assets. The ruling on registration charges will have a prospective effect, safeguarding the applicant's liability from July 11, 2011, to January 29, 2016.
2016 (10) TMI 720 - ALLAHABAD HIGH COURT The court concluded that Car Stereos are accessories to motor vehicles and should be taxed under Entry 18, not Entry 75, based on the broader interpretation of what constitutes an accessory as established by the Supreme Court. The principle of res judicata does not apply to tax assessments, which are subject to change based on new evidence. The court relied on legal precedents to determine that Car Stereos add to the comfort and enjoyment of the vehicle, supporting their classification as accessories. The revisions were dismissed, affirming the classification under Entry 18.
1968 (1) TMI 46 - BOMBAY HIGH COURT The High Court determined that the contract dated 10th June, 1958, was a composite but indivisible contract for work and labour, rather than a divisible contract involving the sale of goods. The Court concluded that the contract was for the erection and installation of lifts, not solely for the sale of materials. The High Court held that the Tribunal erred in finding the contract to be composite and divisible, ruling that it was indivisible for work and labour. As a result, the applicants were granted costs and a refund of the deposit amount.
2016 (11) TMI 580 - CESTAT ALLAHABAD The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal by M/s Capital Cars Pvt. Ltd., setting aside the Order-in-Original regarding service tax liability, Cenvat Credit, and penalties. The Tribunal directed the Original Authority to re-adjudicate the matter, emphasizing the importance of documentary proof for availing exemptions under Notification No.12/2003 and considering relevant Cenvat Credit Rules for eligibility determination. The issue of limitation was left open for examination, and the case was remanded for further consideration based on these key aspects.
2015 (8) TMI 595 - CESTAT NEW DELHI The appeal challenged the denial of Cenvat Credit refund for various input services. The Tribunal allowed credits for car parking services, room service charges for auditing, cleaning services, renting of equipment/event management, advertisement and sponsorship services, maintenance of garden, and rent-a-cab services. However, credits for Vat registration services, out of pocket expenses, fee for visa and immigration, and charges for accommodation were disallowed. The appeal was partly allowed with consequential relief.
2014 (8) TMI 267 - CESTAT CHENNAI The Tribunal directed the applicant to deposit a sum of &8377; 40,00,000/- within six weeks, waiving the balance amount of tax, interest, and penalty until the appeal's disposal. Compliance was required by a specified date to resolve the tax dispute regarding the demand of service tax on extended warranty services for the period 01.05.2011 to 30.06.2012.
2006 (12) TMI 455 - GAUHATI HIGH COURT The court found that the writ petition was not maintainable as the petitioners had separate causes of action and should have filed separate petitions. Regarding the issue of whether the services rendered constituted a "transfer of right to use any goods," the court held that the contracts indicated a transfer of such rights to OIL/ONGC, making the petitioners liable to pay necessary sales tax. Citing relevant statutory provisions and previous court decisions, the court concluded that the transactions amounted to a transfer of the right to use equipment to OIL/ONGC. Consequently, the court dismissed the writ petitions, upholding the liability for payment of taxes under the state statutes.
2023 (12) TMI 1069 - CESTAT CHANDIGARH The Tribunal set aside the demand of Rs. 18,11,691/- under Section 73 of the Finance Act, 1994, along with associated interest and penalties, finding the demand unsustainable due to lack of specificity and improper invocation of the extended limitation period. The demands for service tax on spares, incentives, color difference charges, and rent for table space were also dismissed, as they did not constitute taxable services. The Department's appeal against the dropping of penalties was dismissed, upholding the Ld. Commissioner's decision. The assessee's appeal was allowed, and the Department's appeal was dismissed, with the cross-objection disposed of.
2022 (11) TMI 948 - CESTAT AHMEDABAD The Tribunal set aside demands for including spare parts and lubricants in service value, service tax on trade discounts as commission, and Rule 6(3) demands for periods before 01.04.2011. It upheld compliance with Rule 6(3A) post-01.04.2011 and found penalties on reversed Cenvat credit for steel and cement unjustified. Appeal allowed with consequential reliefs.
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