Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that the transactions in question, covered by both long-term and short-term charter agreements regarding tankers, qualified as a transfer of the right to use goods with possession and effective control being transferred to the lessee, thereby falling outside the scope of service tax liability. Consequently, the demand for service tax, along with interest and penalties imposed, set aside.
Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that the transactions in question, covered by both long-term and short-term charter agreements regarding tankers, qualified as a transfer of the right to use goods with possession and effective control being transferred to the lessee, thereby falling outside the scope of service tax liability. Consequently, the demand for service tax, along with interest and penalties imposed, set aside.
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