Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Transfer of right to use goods - Hiring of Charter Vessel for ...


Appellant Granted Exclusive Right to Use Charter Vessel for Dredging, Blocking Owner or Third-Party Access During Contract.

June 26, 2020

Case Laws     Service Tax     AT

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner can use the vessel nor can the owner transfer the right to use of the vessel to another person - there exist no hesitation to hold that the appellant enjoys right to use the vessel to the exclusion of the owner.

View Source

 


 

You may also like:

  1. Taxability of receipts on hire of vessel on a time charter basis - Royalty receipts u/s 9(1)(vi) - Addition on the ground that Charter has option of making structural...

  2. Maintainability of an interim application seeking summary judgment under the Code of Civil Procedure for enforcing claims arising from bunker supplies made to defendant...

  3. Income accrued in India - Royalty receipts - as the appellant/assessee is only acting as a Registrar and thus offering its services to its customers for having their...

  4. Supply of tangible goods for use - Lease of Vehicle / Charter of Vessels - during the charter period of vessels the right of possession of vessels and effective control...

  5. Liquidation process costs - expenses for preventing any damage due to possible collision between the vessels - The liquidator took action after receiving consent from...

  6. Refund of excess duty – Import of vessel for dredging work – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been...

  7. Royalty - Taxability of receipts on hire of vessel on time charter basis - as the assessee had received charges on account of time charter services rendered by its...

  8. Foreign Vessel in transit - Confiscation - While the vessel was fishing on the high seas at Yemen, it was abducted by its own crew members and brought it near the...

  9. Substitution of new section for section 64 of Customs Act, 1962 - Owner’s right to deal with warehoused goods - to make provisions for owner’s right to deal with warehoused goods.

  10. 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...

  11. Recovery of CENVAT Credit - scope of input service - dredging of creek bed - It is common ground that the waters, which had been deepened by dredging for approach of...

  12. Valuation of imported goods - Halani Star - rejected of declared Cost, Insurance and Freight (CIF) value value - When neither the Chartered Engineer was examined nor the...

  13. LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for...

  14. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

  15. Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to...

 

Quick Updates:Latest Updates