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

Court Clarifies Right to Use Goods in Launch Vehicle Contracts; Deems Them Service Contracts, Orders Refund Process.

June 1, 2024

Case Laws Service Tax HC

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 ...

Court Clarifies Right to Use Goods in Launch Vehicle Contracts; Deems Them Service Contracts, Orders Refund Process.

June 1, 2024

Case Laws Service Tax HC

You may also like:

Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

The High Court considered the issue of deemed sale u/s 2(40) of the Uttarakhand Value Added Tax Act, 2005, upholding the assessment by the Assistant Commissioner. The...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...

AT considered the determination of gross amount for service tax u/r Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. Issue was inclusion of...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

The High Court dismissed the petition challenging the assessment orders levying commercial tax under the Commercial Tax Act and Entry Tax Act. The key points are: The...

The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

There is no Sales Tax / VAT liability on Transfer of the right to use any goods in the present case of hiring the motor vehicles/cranes - the contracts are not covered...

Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the...

Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

Quick Updates: