https://www.taxtmi.com/caselaws?id=162482 Services may be treated as supplied to a taxable person for input tax purposes even where a third party also benefits, if the claimant obtained contractual rights and control over the work for consideration in the course of business. The decisive inquiry is what the taxpayer received in return for payment, not whether the services can be linked only to a later taxable transaction. On those facts, estate agents' fees were input tax attributable to the taxpayer and the deduction was allowable. en-us Thu, 11 Feb 1999 00:00:00 +0530 Thu, 27 Feb 2014 17:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162482 Services may be treated as supplied to a taxable person for input tax purposes even where a third party also benefits, if the claimant obtained contractual rights and control over the work for consideration in the course of business. The decisive inquiry is what the taxpayer received in return for payment, not whether the services can be linked only to a later taxable transaction. On those facts, estate agents' fees were input tax attributable to the taxpayer and the deduction was allowable. Case-Laws VAT and Sales Tax Thu, 11 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162482