https://www.taxtmi.com/caselaws?id=253897 Transactions involving inter-State procurement from a subsidiary and direct delivery to a pre-determined ultimate buyer qualify as subsequent inter-State transit sales where documents of title are transferred during movement of goods. E-1 and C-Forms, together with accepted sales-tax assessments, support treatment as sale and purchase transactions under section 6(2) of the Central Sales Tax Act. Pre-determination of the ultimate buyer does not alter the character of the transit sale. Consequently, the activity does not constitute Business Auxiliary Services and does not attract service tax. en-us Thu, 27 Nov 2014 00:00:00 +0530 Mon, 16 May 2016 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253897 Transactions involving inter-State procurement from a subsidiary and direct delivery to a pre-determined ultimate buyer qualify as subsequent inter-State transit sales where documents of title are transferred during movement of goods. E-1 and C-Forms, together with accepted sales-tax assessments, support treatment as sale and purchase transactions under section 6(2) of the Central Sales Tax Act. Pre-determination of the ultimate buyer does not alter the character of the transit sale. Consequently, the activity does not constitute Business Auxiliary Services and does not attract service tax. Case-Laws Service Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253897