Recovery of service tax - supply of tangible goods for use ...

Case Laws Service Tax

January 15, 2022

Recovery of service tax - supply of tangible goods for use [STGU] service or not - supply of diesel generators to customers on hire basis - so long as the effective control over the diesel generator sets remained with the customers, the mere providing of operators who were also under the direction and control of the customers, would not mean that the transaction was not that of sale. - It is more than apparent that the supply of diesel generator sets to the customers would not amount to STGU service for the period from 01.04.2011 to 30.06.2012, or a declared service from 01.07.2012 to 2014-15. - AT

View Source

← Previous Next →

Recovery of service tax - supply of tangible goods for use ...

Case Laws Service Tax

January 15, 2022

You may also like:

Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale....

Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

Demand of service tax - appellant had received ‘supply of tangible goods for use’ (STGU) service from foreign suppliers - reverse charge mechanism - The supply of ISO...

Supply of Tangible Goods Service - renting of refrigerators to their dealers/ distributors - in view of clarification issued by the Board that supply of tangible goods...

The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

Classification of goods - Pure supply of goods or not - rate of tax on supply of goods - parts of diesel marine engine or genset supplied or to be supplied by the...

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...

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the...

Exemption from payment of Service Tax - supply of tangible goods - providing agricultural machinery on rental basis to the farmers - statutory functions performed under...

Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal...

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

Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT

Quick Updates: