https://www.taxtmi.com/caselaws?id=362106 Charter hire of dredging vessels was treated as supply of tangible goods where the recipient retained operational control, while the vessel owner provided crew and equipment under a hire arrangement; on that footing, dredging service classification was not sustained for the DCI, DDCL and Gangavaram Port contracts. For Hazira Port, the work was examined as manpower and equipment deployment for geo-bag bund and foreshore protection, and the dredging component predated taxability. Dhamra Port required fresh factual examination because the record did not clearly show whether the arrangement was separate or composite. Reverse charge demands on manpower supply and legal service issues were largely rejected, penalties were quashed, and several ancillary matters were remanded for verification. en-us Mon, 18 Jun 2018 00:00:00 +0530 Tue, 28 Aug 2018 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362106 Charter hire of dredging vessels was treated as supply of tangible goods where the recipient retained operational control, while the vessel owner provided crew and equipment under a hire arrangement; on that footing, dredging service classification was not sustained for the DCI, DDCL and Gangavaram Port contracts. For Hazira Port, the work was examined as manpower and equipment deployment for geo-bag bund and foreshore protection, and the dredging component predated taxability. Dhamra Port required fresh factual examination because the record did not clearly show whether the arrangement was separate or composite. Reverse charge demands on manpower supply and legal service issues were largely rejected, penalties were quashed, and several ancillary matters were remanded for verification. Case-Laws Service Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362106