https://www.taxtmi.com/caselaws?id=360473 Providing specialised stage lighting as a composite service did not amount to a transfer of right to use equipment under the Gujarat Value Added Tax Act, 2003 because the supplier transported, installed, operated and dismantled the equipment through its own trained staff, while the customers never obtained possession, effective control or the ability to operate the apparatus themselves. The billing reflected service charges rather than a hire arrangement, and the risk remained with the supplier throughout. On these facts, the essential element of transfer of controlled possession was absent, so the transaction was not taxable as a transfer of right to use. en-us Fri, 09 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 05:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360473 Providing specialised stage lighting as a composite service did not amount to a transfer of right to use equipment under the Gujarat Value Added Tax Act, 2003 because the supplier transported, installed, operated and dismantled the equipment through its own trained staff, while the customers never obtained possession, effective control or the ability to operate the apparatus themselves. The billing reflected service charges rather than a hire arrangement, and the risk remained with the supplier throughout. On these facts, the essential element of transfer of controlled possession was absent, so the transaction was not taxable as a transfer of right to use. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360473