Nature of transaction - service or deemed sale - the company (in ...

Container Rental in Liquidation Deemed Sale Under Article 366(29A)(d); Excluded from Service Tax Scope.

October 21, 2022

Case Laws Service Tax HC

Nature of transaction - service or deemed sale - the company (in liquidation) had given the containers to the lessee on rental basis and possession and control was always with the lessee - appropriate VAT at the rate of 12.5% was paid by the company - it is a deemed sale within the meaning of Article 336(29A)(d) of the Constitution of India and outside the purview of Finance Act, 1994. (service tax) - HC

View Source

← Previous Next →

Nature of transaction - service or deemed sale - the company (in ...

Container Rental in Liquidation Deemed Sale Under Article 366(29A)(d); Excluded from Service Tax Scope.

October 21, 2022

Case Laws Service Tax HC

You may also like:

Leasing of DG Sets does not constitute supply of tangible goods for use service, as the transaction is in the nature of deemed sale under Article 366(29A) of the...

The CESTAT held that a "deemed sale" under Article 366(29A)(d) of the Constitution had occurred when the appellant granted the right to use the brewery license to...

The CESTAT ruled that the leasing of "Scaffolding items" by the Appellant, on which VAT had been paid as a deemed sale within the meaning of Article 366(29A)(d) of the...

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...

Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering...

Classification of services - Supply of Tangible Goods service or not - supply of DG Sets on rental basis for a non temporary period - Transfer of right to use or not -...

The appellant had provided earth moving equipment on monthly rent basis, transferring the right of possession and use to the lessee. This transaction constituted a...

Nature of activity - sale or service - photography service - use of the paper upon which an image is printed using certain consumables and chemical in the photography...

Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of...

Liability of VAT - deemed sale - Whether the materials used in a contract to provide pest control treatment would amount to a deemed sale within the meaning of Article...

Rent-a-cab scheme operator Service - Deemed Sale - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of Revenue that any...

The value of other goods and material, if sold separately would be excluded under exemption N/N. 12/2003 and the term 'sold' appearing thereunder has to be interpreted...

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...

Deemed Sale - crane services given by the assessee to the Govt./Private institution - Transfer of right to use goods - The control and possession of the crane, as...

Valuation - photographic service the term 'sold' appearing thereunder has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per...

Quick Updates: