Validity of assessment order - transfer of right to use of goods ...

Validity of Tax on Goods Use Transfer Under Review; Lacks Clear Test u/s 65(105)(zzzzj) Finance Act 1994.

March 5, 2021

Case Laws VAT and Sales Tax HC

Validity of assessment order - transfer of right to use of goods - As a matter of fact, the subject transaction may have been liable to tax under Section 65(105)(zzzzj) of the Finance Act, 1994 with effect from 2008 after service tax was levied on “Supply of Tangible Goods” as about test for “transfer of right to use” is conspicuously absent - HC

View Source

← Previous Next →

Validity of assessment order - transfer of right to use of goods ...

Validity of Tax on Goods Use Transfer Under Review; Lacks Clear Test u/s 65(105)(zzzzj) Finance Act 1994.

March 5, 2021

Case Laws VAT and Sales Tax HC

You may also like:

Supply of Tangible Goods Service - for transfer of right to use the goods, ownership is not mandatorily or necessarily required to be, as provided under the provisions...

Where exclusive possession and effective control of the equipment is to be transferred to the lessee, no Serive Tax under clause 65(105)(zzzzj)

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section...

Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other...

Service tax on works contracts and the taxability of the value of goods used in such contracts. It clarifies that service tax can only be levied on the service...

HC uphold the Constitutional validity of levy of service tax on Advocates and legal services - Scope within the negative list and earlier under section 65(105) (zzzzm)

Valuation - Supply of tangible goods service - Supply of piped natural gas - inclusion of charges collected for supply of pipes and measuring equipment to its customers...

Demand of service tax - renting of cab without transferring control - unless there is control, which is passed to the hirer under the rent-a-cab scheme, there cannot be...

Banking and other financial services - Tax would be leviable with effect from 10th September 2004 u/s 65(105)(zm), before it was under Section 65(105)(zp), only if a...

Nature of Service - Commercial Training or Coaching - non-profit institution - training programmes at the level of individual bank - the explanation to Section...

Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the...

Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT

Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - Section 65 (105) (12)(a) as also section 65 (12) (a)(ix) specifies services using the expression ‘services...

Levy of service tax on freight charges - GTA Services - Appellant being manufacturer - No consignment note was issued by any of the transporters - delivery of the goods...

HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

Quick Updates: