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VAT - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Activity in the nature of sale or not - Deemed sale - leasing ...

VAT and Sales Tax

October 4, 2018

Activity in the nature of sale or not - Deemed sale - leasing out the hoarding to the customer for specific period - If the transaction related to lease of hoarding is held as taxable then the "charges received from customers" will be the sale price.

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  1. Revenue vs. capital expenditure - hire-purchase v/s agreement of lease - right to purchase to be exercised after expiry of certain period - held as lease transaction /...

  2. Allowance of hoarding expenses - capital expenditure or revenue expenditure - deduction on account of hoarding expenditure being in the nature of revenue expenditure allowed - AT

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  4. Sale and lease back transactions, no deduction of lease rental be allowed as sale of asset is paper transaction only – ITAT order reversed

  5. Classification of service - taking two helicopters on lease from the two foreign lessors ADA, Abu Dhabi and BLFIL, Ireland on dry lease basis - activity is in the nature...

  6. 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

  7. CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to...

  8. Classification of transaction - sale or Lease Transaction - tripartite agreement - aforesaid transaction is sale of Empty Gas Cylinders (EGC) is inter State Sale...

  9. Assessing Officer certainly cannot decide the nature of share transaction either as trading activity or investments solely on the basis of period of holding of the shares - AT

  10. Depreciation on sale and lease back contracts and lease contracts - number of transactions with different parties analyzed. - HC

 

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