Levy of VAT or service tax - transfer of right to use goods - ...
Telecom infrastructure provision to operators isn't a "service contract" for VAT/service tax purposes, says court.
January 17, 2019
Case Laws VAT and Sales Tax HC
Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question cannot be said to be in the nature of “service contract” as contended on behalf of the petitioner.
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