https://www.taxtmi.com/forum/issue?id=111740 Whether hiring machinery for execution of a works contract constitutes a transfer of the Right to Use and therefore a deemed sale for VAT is contested. Revenue treats contract-specific temporary provision of equipment (with interstate waybills) as right-to-use attracting VAT; alternative characterisation as rental may attract service tax. The core practical issue is classification and the potential overlap between VAT and service tax, with practice favouring payment under the applicable head rather than exposing the transaction to dual levy. en-us Thu, 06 Apr 2017 12:16:19 +0530 Thu, 23 Jan 2025 15:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111740 Whether hiring machinery for execution of a works contract constitutes a transfer of the Right to Use and therefore a deemed sale for VAT is contested. Revenue treats contract-specific temporary provision of equipment (with interstate waybills) as right-to-use attracting VAT; alternative characterisation as rental may attract service tax. The core practical issue is classification and the potential overlap between VAT and service tax, with practice favouring payment under the applicable head rather than exposing the transaction to dual levy. Discussion-Forum VAT / Sales Tax Thu, 06 Apr 2017 12:16:19 +0530 https://www.taxtmi.com/forum/issue?id=111740