https://www.taxtmi.com/caselaws?id=246203 Transfer of property in old vehicles for a price, accompanied by delivery of possession and documents, was treated as a completed sale under the Sale of Goods Act. Registration continuing in the original owner's name did not negate the sale, because registration is consequential and not the basis of title in a movable good. Refurbishing carried out after purchase was characterised as value addition for resale on the purchaser's own account, not a service rendered to the seller or buyer. On that basis, the transaction fell outside service tax as business auxiliary service, and the tax demand and penalties could not survive. en-us Thu, 13 Feb 2014 00:00:00 +0530 Fri, 03 Jul 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246203 Transfer of property in old vehicles for a price, accompanied by delivery of possession and documents, was treated as a completed sale under the Sale of Goods Act. Registration continuing in the original owner's name did not negate the sale, because registration is consequential and not the basis of title in a movable good. Refurbishing carried out after purchase was characterised as value addition for resale on the purchaser's own account, not a service rendered to the seller or buyer. On that basis, the transaction fell outside service tax as business auxiliary service, and the tax demand and penalties could not survive. Case-Laws Service Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246203