https://www.taxtmi.com/caselaws?id=421473 Amounts recovered for road tax, registration fee, motor vehicle life tax, RTO charges and insurance premium in an operating vehicle lease were held to form part of the taxable value of the leasing service. The applicant retained ownership of the vehicles, and the on-road charges were necessary to make the vehicles usable and to satisfy statutory registration and insurance requirements. As the payments were not shown to have been incurred separately on the lessee's authorisation in the capacity of a pure agent, they were treated as expenses incurred on the applicant's own account and as incidental to the leasing supply. Those amounts were therefore includible in transaction value. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421473 Amounts recovered for road tax, registration fee, motor vehicle life tax, RTO charges and insurance premium in an operating vehicle lease were held to form part of the taxable value of the leasing service. The applicant retained ownership of the vehicles, and the on-road charges were necessary to make the vehicles usable and to satisfy statutory registration and insurance requirements. As the payments were not shown to have been incurred separately on the lessee's authorisation in the capacity of a pure agent, they were treated as expenses incurred on the applicant's own account and as incidental to the leasing supply. Those amounts were therefore includible in transaction value. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421473