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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Supply of DG sets on hire basis - this is the case of supply of ...


Diesel Generator Hire: Deemed Sale of Goods, Not Service Taxable Under Supply of Tangible Goods Rule.

February 22, 2018

Case Laws     Service Tax     AT

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, required to be treated as "deemed sale of goods", hence cannot be considered as "supply of tangible goods for use of service" - AT

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