Home Highlights January 2013 Year 2013 This

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1. Supply of tangible goods for use - Lease of Vehicle / Charter of Vessels - during the charter period of vessels the right of possession of vessels and effective control...

2. Levy of Service tax - Supply of tangible goods service (STGS) on both voyage charter and time charter - when the contract itself is not for transfer of right to use the...

3. Supply of Tangible goods - the agreement is for charter hiring of drilling units - the compensation is fixed on per day basis - prima facie the activity is taxable - AT

4. Supply of DG sets on hire basis - this is the case of supply of tangible goods for use, with legal right of possession and effective control vesting with the hirer,...

5. Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

6. Taxability of receipts on hire of vessel on a time charter basis - Royalty receipts u/s 9(1)(vi) - Addition on the ground that Charter has option of making structural...

7. Contract to supply drilling rigs to ONGC - Drilling rigs hired by assessee - Supply of Tangible Goods for Use service - demand confirmed with interest but penalty waived - AT

8. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

9. Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -...

10. Supply of Tangible Goods for use - mere activity of renting of bullock cart does not come within the purview of ‘Supply of Tangible Goods for use Service' - AT

11. Classification of services - supply of tangible goods for use or work of transportation of concrete for its customers? - the appellant’s service is correctly...

12. Supply of tangible goods service - bunker-houses - appellant is claiming these are accommodations created at site. - there is no identified supply of bunker-houses as...

13. 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...

14. Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

15. Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...