Taxability of services - Nature of activity - transfer of right ...

Transfer of Goods' Usage Rights Exempt from Service Tax, Says Authority for Advance Rulings. Effective Control Matters.

February 1, 2016

Case Laws Service Tax AAR

Taxability of services - Nature of activity - transfer of right to use goods - effective control and possession of the subject System stands transferred to the Customer - The activity proposed to be undertaken by applicant is not liable to Service Tax - AAR

View Source

← Previous Next →

Taxability of services - Nature of activity - transfer of right ...

Transfer of Goods' Usage Rights Exempt from Service Tax, Says Authority for Advance Rulings. Effective Control Matters.

February 1, 2016

Case Laws Service Tax AAR

You may also like:

Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

Jurisdiction of Advance ruling - location of supplier - Export of Services or not - the scope of Section 97(2)(e) is very wide and Parliament has clearly mandated that...

Scope of advance ruling issued in another case - right in rem or right in personam - The appellant has conveniently overlooked the basic nature of the ruling given by...

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and...

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers...

Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

The applicant had suppressed material facts from the Authority for Advance Ruling by mis-declaring that the issue was not pending in any other proceedings, when in fact,...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Scope of advance ruling application - Input Tax Credit - common input services utilized for both taxable as well as exempted supply - the Appellant has sought a ruling...

Quick Updates: