Levy of service tax / VAT - Supply of Tangible Goods Service - ...

Case Laws Service Tax

February 4, 2022

Levy of service tax / VAT - Supply of Tangible Goods Service - supply of mobile gensets by the appellant - The CBEC vide Circular No. 198/08/2016-SERVICE TAX, Dated: August 17, 2016 has provided that in order to distinguish such transactions as sale of goods or supply of services, it is essential to determine whether, in terms of the contract, there is a transfer of the right to use the goods - admittedly the appellant had duly discharged his liability under the VAT/Sales Tax law as per the VAT/ CST returns submitted in the paper book before this Court, and also it is an admitted fact in the order in original. Therefore, there remains no liability on the part of the appellant under the Service Tax law. - AT

View Source

← Previous Next →

Levy of service tax / VAT - Supply of Tangible Goods Service - ...

Case Laws Service Tax

February 4, 2022

You may also like:

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...

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...

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

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

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....

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

Levy of Service tax - Supply of Tangible Goods Service - renting-out heavy duty cranes to various parties engaged in the construction of Delhi Metro - The levy of...

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...

Levy of VAT and Service tax both on Supply of tangible goods service - Merely because the petitioner argues that not service tax but value added tax would be leviable...

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

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...

Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

Classification of services - supply of tangible goods for use services or not - the appellants have discharged the VAT considering the same as deemed sale under Article...

Demand of service tax - Supply of Tangible Goods - the appellant has furnished documents which show that the said user fee collected is assessed under the VAT Act. The...

Nature of transaction - Classification of services - Supply of Tangible Goods Services or GTA Services - the same transaction could not be levied to service tax both at...

Quick Updates: