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VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Lease line charges - VAT or service tax - since a subscriber of ...


Lease Line Charges Taxed as Service, Not VAT: No Ownership or Sale Involved.

January 6, 2017

Case Laws     VAT and Sales Tax     HC

Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such charges are only for services rendered and there is no element of sale therein - No VAT - HC

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