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VAT - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Levy of service tax or VAT - workover service contracts - The ...


Workover service contracts with oil company not subject to VAT; no transfer of goods rights involved.

January 15, 2018

Case Laws     VAT and Sales Tax     HC

Levy of service tax or VAT - workover service contracts - The contract between the petitioners and the ONGC does not involve any transfer of the right to use goods and resultantly there is no deemed sale attracting the levy of value added tax on such transaction. - HC

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