https://www.taxtmi.com/caselaws?id=392805 Assessment orders levying VAT on activation and installation charges were set aside because they did not clearly state whether tax was being demanded on a transfer-of-right-to-use theory for the dish antenna, cable, accessories and set-top box. The orders also lacked a reasoned finding on whether service tax had been paid on the whole or part of the charges and gave no clear basis for denying input tax credit. As the notices and assessments were insufficiently reasoned for final adjudication, the matter was remitted for fresh consideration and a speaking order after hearing the assessee. en-us Fri, 24 Jan 2020 00:00:00 +0530 Sat, 29 Feb 2020 06:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392805 Assessment orders levying VAT on activation and installation charges were set aside because they did not clearly state whether tax was being demanded on a transfer-of-right-to-use theory for the dish antenna, cable, accessories and set-top box. The orders also lacked a reasoned finding on whether service tax had been paid on the whole or part of the charges and gave no clear basis for denying input tax credit. As the notices and assessments were insufficiently reasoned for final adjudication, the matter was remitted for fresh consideration and a speaking order after hearing the assessee. Case-Laws VAT and Sales Tax Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392805