https://www.taxtmi.com/caselaws?id=373601 An amended master service agreement for passive telecom infrastructure was treated as a transfer of the right to use goods because the sharing operators received identified space and facilities on an exclusive, use-only basis with effective control during the contract period. The arrangement was therefore held to be a deemed sale liable to VAT. The Court also held that an earlier determination order did not bar fresh proceedings after material amendment of the contract, and rejected the amalgamation-based objection under section 52, which was treated as preserving VAT liability for the relevant inter-company interregnum. The impugned notice was accordingly sustained. en-us Mon, 06 Aug 2018 00:00:00 +0530 Wed, 16 Jan 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373601 An amended master service agreement for passive telecom infrastructure was treated as a transfer of the right to use goods because the sharing operators received identified space and facilities on an exclusive, use-only basis with effective control during the contract period. The arrangement was therefore held to be a deemed sale liable to VAT. The Court also held that an earlier determination order did not bar fresh proceedings after material amendment of the contract, and rejected the amalgamation-based objection under section 52, which was treated as preserving VAT liability for the relevant inter-company interregnum. The impugned notice was accordingly sustained. Case-Laws VAT and Sales Tax Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373601