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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Supply of tangible goods for use - Lease of Vehicle / Charter of ...

Case Laws     Service Tax

August 28, 2023

Supply of tangible goods for use - Lease of Vehicle / Charter of Vessels - during the charter period of vessels the right of possession of vessels and effective control have been transferred to service recipient, therefore the service does not fall under the “Supply of Tangible Goods Service”. - AT

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