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 February 2016 Year 2016 This

Taxability of services - Nature of activity - transfer of right ...

Service Tax

February 1, 2016

Taxability of services - Nature of activity - transfer of right to use goods - effective control and possession of the subject System stands transferred to the Customer - The activity proposed to be undertaken by applicant is not liable to Service Tax - AAR

View Source

 


 

You may also like:

  1. 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...

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

  3. 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...

  4. 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.

  5. Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and...

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

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

  8. Classification of service - activity of supply of tangible goods for use or the leasing activity - Under the identical set of facts it was viewed that the right of...

  9. Nature of transaction - giving the cylinders on lease - deemed sale or service - supply of tangible goods on lease basis with transfer of right to possession and...

  10. 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...

 

Quick Updates:Latest Updates