Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights May 2011 Year 2011 This

Where exclusive possession and effective control of the ...

Service Tax

May 9, 2011

Where exclusive possession and effective control of the equipment is to be transferred to the lessee, no Serive Tax under clause 65(105)(zzzzj)

View Source

 


 

You may also like:

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

  2. Right of use - VAT liability - hiring of Deluxe buses by DTC - there is no transfer of the effective control and possession - possession has always remained with the...

  3. Levy of tax - transfer of right to use goods or not - The fact that the petitioner is stated to have acted as an agent of the lessee at the time of import under the...

  4. Classification of service - when the agreement is for transfer of exclusive/non-exclusive technical know-how the consideration received cannot be taxed under consultancy...

  5. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  6. Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

  7. 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...

  8. Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the...

  9. Long Term Capital Gain u/s 45 - transfer u/s 2(47) - vacant land - Possession given by the society to the developer under joint development agreement - irrevocable...

  10. Since the effective control and possession of the equipments were not transferred to the appellant-assessee, as per the statutory mandates, such use of the equipment...

 

Quick Updates:Latest Updates