TMI BlogLevy of VAT or service tax - transfer of right to use goods - providing passive telecommunication...Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question cannot be said to be in the nature of “service contract” as contended on behalf of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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