2017 (2) TMI 1448 - SCH - VAT and Sales Tax

Transfer of right to use - service contract of directional drilling - VAT or service tax - it was held by High Court that the transactions do not amount to sale within the meaning of the TVAT Act, 2004 - HELD THAT - No ground is made out to interfere in these matters - Appeal dismissed.

Summary

Title: Supreme Court of India, 2017 (2) TMI 1448 - SC Order

Judges: A.K. Sikri And R.K. Agrawal, JJ.

Appellant(s) Counsel: Mr. J.P. Cama, Mr. Gopal Singh, Mr. Rituraj Biswas, Ms. Varsha Poddar, Mr. Mayan Prasad

Respondent(s) Counsel: Mr. M. P. Devanath, Mr. Anandh K., Mr. Abhishek Anand, Mr. Aditya Bhattacharya, Mr. Victor Das, Mr. Robin R. David, Mr. Febin V. Mathe, M/s. Dua Associates, Mr. Dhruba Ghosh, Mr. Biswanath C., Ms. Sarala Chandra, Mr. Abhimanyu Bhandari, Ms. Kartika Sharma, Mr. Naveen Kumar, Mr. Kanhaiya Singhal, Mr. Mayank Pandey, Mr. Snehasish