Home Highlights May 2015 Year 2015 This

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1. Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms...

2. Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that...

3. Levy of tax - transfer of right to use the bus - by the agreement reached between the bus owner and the UPSRTC, it is clear that transfer of right to use the buses by...

4. Deemed Sale - Transfer of right to use the goods - buses given on hire - The hired buses will be registered with the RTO, Pune in the name of the PMT as lessees and will...

5. 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...

6. Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.

7. Seeks to exempt the hiring of Electric buses by local authorities from GST.

8. Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be...

9. Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to...

10. Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control...

11. Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner...

12. Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

13. Deemed sale - transfer of right to use the cranes - The work order/contract clearly indicates the intention of parties that the custody and effective control of the...

14. Levy of GST on Transfer Fee - Assignment of leasehold rights on land - The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It...

15. Service tax liability in case of hiring of goods without the transfer of the right to use goods - Circular