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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Classification of services - supply of tangible goods for use ...

Case Laws     Service Tax

January 11, 2024

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 366 (29A) of Constitution of India. Therefore, the hiring of equipment under this fact cannot be classified as supply of tangible goods for use service in terms of Section 65 (105) (zzzj) of Finance Act, 1994. - AT

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