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Service Tax - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Classification of services - Supply of Tangible Goods service or ...

Case Laws     Service Tax

September 20, 2023

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 - in a case where supply of goods has been treated as deemed sale under article 366 (29A) of Constitution of India. Accordingly, it was held that on such transaction no service tax is payable. - AT

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