The case involved the interpretation of Article 366 (29A) of the ...

Interpretation of Article 366(29A) of the Constitution - Contracts for launch vessels not transfer of right to use goods.

Case Laws Service Tax

June 1, 2024

The case involved the interpretation of Article 366 (29A) of the Constitution regarding the transfer of right of use goods. The High Court examined whether contracts for hiring launch vehicles for a bridge project constituted a sale or a service under Section 65 (105) (zzzzj) of the Finance Act, 1994. The court held that the contracts were service contracts as the essential elements of a sale were absent. The court emphasized that the control over the vessels remained with the petitioners, making it a service contract. Citing the case of M/s K. P. Mozika, the court concluded that there was no transfer of right of use, and the contracts fell within the ambit of service contracts. Consequently, the impugned order was set aside, and the respondents were directed to process the application for refund. The writ petition was allowed.

View Source

← Previous Next →

The case involved the interpretation of Article 366 (29A) of the ...

Interpretation of Article 366(29A) of the Constitution - Contracts for launch vessels not transfer of right to use goods.

Case Laws Service Tax

June 1, 2024

You may also like:

Levy of VAT - Renting of space - Transfer of Right to use - Though the passive infrastructure of the petitioner are “goods” within the meaning of Article 366(12) of the...

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...

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...

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 -...

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...

Sale of goods or not? - supply of drugs, medicines, implants, surgical tools etc. to the patient during treatment - mere passing of property in an article or commodity...

Levy of tax - renewal of software licences - the service tax collected on this transaction of renewal of software licence at 10.30% and remitted to the Central...

Levy of VAT - Renting of space - Transfer of Right to use - transfer of “right to use” of the space to the mobile service providers as these companies were having access...

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...

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 - appellant had received ‘supply of tangible goods for use’ (STGU) service from foreign suppliers - reverse charge mechanism - The supply of ISO...

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 tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article...

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...

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: