https://www.taxtmi.com/caselaws?id=164373 Hiring of manned hydraulic cranes was treated as an indivisible service contract, not a transfer of the right to use goods. The contract kept maintenance, crew, insurance, transport, performance, safety, and control with the contractors, while the corporation's power to specify sites did not amount to exclusive possession or effective control. The agreement also described the arrangement as not a lease or transfer of rights for use, and the pricing structure included service tax, supporting the service character of the transaction. Applying Article 366(29A)(d), the Court held that the transaction was not a deemed sale and that tax deduction at source under the Assam Value Added Tax Act, 2003 was without jurisdiction. en-us Wed, 12 May 2010 00:00:00 +0530 Thu, 09 Oct 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164373 Hiring of manned hydraulic cranes was treated as an indivisible service contract, not a transfer of the right to use goods. The contract kept maintenance, crew, insurance, transport, performance, safety, and control with the contractors, while the corporation's power to specify sites did not amount to exclusive possession or effective control. The agreement also described the arrangement as not a lease or transfer of rights for use, and the pricing structure included service tax, supporting the service character of the transaction. Applying Article 366(29A)(d), the Court held that the transaction was not a deemed sale and that tax deduction at source under the Assam Value Added Tax Act, 2003 was without jurisdiction. Case-Laws VAT and Sales Tax Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164373