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.
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