Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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The CESTAT ruled that the leasing of "Scaffolding items" by the Appellant, on which VAT had been paid as a deemed sale within the meaning of Article 366(29A)(d) of the Constitution of India, did not attract service tax liability. The Tribunal held that there was a transfer of the right to use, possession, and effective control over the scaffolding items in favor of the lessees. Consequently, the transaction qualified as a deemed sale liable for VAT, and not a service subject to service tax. The Tribunal set aside the impugned order, allowing the appeal.
The CESTAT ruled that the leasing of "Scaffolding items" by the Appellant, on which VAT had been paid as a deemed sale within the meaning of Article 366(29A)(d) of the Constitution of India, did not attract service tax liability. The Tribunal held that there was a transfer of the right to use, possession, and effective control over the scaffolding items in favor of the lessees. Consequently, the transaction qualified as a deemed sale liable for VAT, and not a service subject to service tax. The Tribunal set aside the impugned order, allowing the appeal.
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