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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

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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