https://www.taxtmi.com/caselaws?id=170833 Contracts for mud logging services and vehicle hiring were treated as composite service arrangements rather than transfers of the right to use goods under Article 366(29A)(d). The State could tax only the deemed sale element, and not the service component, where the agreement was service-oriented and the right to use goods could not be separately and precisely identified. The court noted that the contracts involved crew deployment, maintenance, expertise, drivers, and operational control, making severance of sale and service elements impracticable. As the transactions were also subjected to service tax, the VAT levy was held unsustainable on the same transaction. en-us Wed, 10 Sep 2014 00:00:00 +0530 Mon, 16 Jan 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170833 Contracts for mud logging services and vehicle hiring were treated as composite service arrangements rather than transfers of the right to use goods under Article 366(29A)(d). The State could tax only the deemed sale element, and not the service component, where the agreement was service-oriented and the right to use goods could not be separately and precisely identified. The court noted that the contracts involved crew deployment, maintenance, expertise, drivers, and operational control, making severance of sale and service elements impracticable. As the transactions were also subjected to service tax, the VAT levy was held unsustainable on the same transaction. Case-Laws VAT and Sales Tax Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170833