https://www.taxtmi.com/forum/issue?id=110533 Applicability of VAT/CST versus service tax depends on whether the arrangement transfers the right to use and possession/effective control of the machinery. Transfer of right to use is treated as a deemed sale under the TNVAT framework, attracting VAT/CST; supplying machinery for use without transferring possession and effective control is a taxable service and attracts service tax. The contractual terms allocating possession, control and maintenance are decisive. en-us Thu, 16 Jun 2016 13:34:41 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110533 Applicability of VAT/CST versus service tax depends on whether the arrangement transfers the right to use and possession/effective control of the machinery. Transfer of right to use is treated as a deemed sale under the TNVAT framework, attracting VAT/CST; supplying machinery for use without transferring possession and effective control is a taxable service and attracts service tax. The contractual terms allocating possession, control and maintenance are decisive. Discussion-Forum VAT / Sales Tax Thu, 16 Jun 2016 13:34:41 +0530 https://www.taxtmi.com/forum/issue?id=110533