Transfer of use of goods with retention of possession and ...

Transfer of goods with effective control retained is taxable as Supply of Tangible Goods under service tax, not VAT. Agreement clauses prevail.

Case Laws Service Tax

July 12, 2024

Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale. Appellant's agreement clauses retained effective control and possession of cranes given on hire, thus transaction was STGU despite VAT clause. Non-registration and payment of VAT instead of service tax amounted to misrepresentation and suppression, justifying extended period of limitation. Appeal against service tax demand dismissed by Appellate Tribunal.

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Transfer of use of goods with retention of possession and ...

Transfer of goods with effective control retained is taxable as Supply of Tangible Goods under service tax, not VAT. Agreement clauses prevail.

Case Laws Service Tax

July 12, 2024

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