Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supply of Tangible Goods as Taxable Service u/s 65(105)(zzzzj) Clarified; CENVAT Credit Rules, 2004 Apply.</h1> The circular clarifies that the supply of tangible goods, such as machinery, equipment, vehicles, aircraft, and vessels, without transferring possession and control, is considered a taxable service under section 65(105)(zzzzj) of the Finance Act, 1994. It addresses whether excise duty or Additional Duty of Customs credit is available to service providers supplying these goods. The goods are deemed 'inputs' for CENVAT Credit Rules, 2004, when used in providing the specified taxable service. This clarification applies only if the service falls under the defined provisions and involves tangible goods supplied during service provision.
TaxTMI 
TaxTMI 
