VAT on Equipment Hire Deemed Sale, Not Tangible Goods Service, Under Indian Constitution & Finance Act 1994.

Classification of services - supply of tangible goods for use services or not - the appellants have discharged the VAT considering the same as deemed sale under Article 366 (29A) of Constitution of India. Therefore, the hiring of equipment under this fact cannot be classified as supply of tangible goods for use service in terms of Section 65 (105) (zzzj) of Finance Act, 1994. - AT .....

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