Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
Hiring diesel generator sets is analysed by applying the settled attributes of a transfer of the right to use goods: identified goods must be delivered, possession and effective control must pass, and the customer must use the goods for its own purposes. Where only a permission or licence to use is given and the supplier retains effective control, the arrangement may fall within supply of tangible goods service; where control and possession pass, it is treated as a deemed sale outside that service category. The text also notes that pre-notice payment for transportation charges was treated as settling that component, so no further proceedings survived on that part.
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