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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Transfer of right to use goods - Hiring of Charter Vessel for ...

Case Laws     Service Tax

June 26, 2020

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner can use the vessel nor can the owner transfer the right to use of the vessel to another person - there exist no hesitation to hold that the appellant enjoys right to use the vessel to the exclusion of the owner.

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