https://www.taxtmi.com/caselaws?id=204780 Telecom tower leasing was treated as a transfer of the right to use goods where the installed equipment remained capable of dismantling and reinstallation and the operators obtained use for consideration, even though supervision, maintenance, and overall control substantially remained with the owner. On that reasoning, the arrangement fell within the VAT regime and service tax payment did not exclude the State levy. For penalty and interest, the court accepted the assessee's bona fide position in paying service tax and declined to sustain penal consequences. Amounts already deposited were directed to be adjusted against the State demand, with any excess to be refunded. en-us Thu, 07 Apr 2011 00:00:00 +0530 Thu, 21 Aug 2014 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204780 Telecom tower leasing was treated as a transfer of the right to use goods where the installed equipment remained capable of dismantling and reinstallation and the operators obtained use for consideration, even though supervision, maintenance, and overall control substantially remained with the owner. On that reasoning, the arrangement fell within the VAT regime and service tax payment did not exclude the State levy. For penalty and interest, the court accepted the assessee's bona fide position in paying service tax and declined to sustain penal consequences. Amounts already deposited were directed to be adjusted against the State demand, with any excess to be refunded. Case-Laws Service Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204780