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Service Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Classification of services - Supply of tangible goods service - ...


Court Examines Service Classification: Record-Keeping Isn't Control of Goods; Appellant Claims VAT Already Paid.

November 7, 2022

Case Laws     Service Tax     AT

Classification of services - Supply of tangible goods service - Merely because a record of actual use of goods is kept it does not amounts to having effective control and possession of the goods. It is also asserted by the appellant that they have paid VAT on the said transaction - AT

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