Home Highlights August 2016 Year 2016 This

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. 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...

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

4. 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...

5. Demand of service tax - Supply of tangible goods for use - transfer of right to use goods - deemed sale - The Tribunal observed that, evidently, the Appellant had...

6. Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

7. IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

8. Rent-a-cab service - transportation services - transportation of papers/answer sheets, examiners – petitioner cannot escape tax liability on the ground that the hiring...

9. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

10. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...