https://www.taxtmi.com/caselaws?id=429248 Leasing of identified containers was treated as a transfer of the legal right to use goods where the agreement gave the lessee exclusive possession and effective control, shifted maintenance and risk obligations to the lessee, and prevented the lessor from dealing with the same containers during the lease period. On those attributes, the transaction amounted to a deemed sale under Article 366(29A)(d) and fell within the VAT regime, so it was outside the scope of service under Section 65B(44) and the declared service of hiring, leasing or licensing without transfer of right to use under Section 66E(f). Service tax could not also be levied on the VAT component, since the two taxes are mutually exclusive for the same taxable element. The service tax demand was quashed. en-us Wed, 12 Oct 2022 00:00:00 +0530 Mon, 06 Mar 2023 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429248 Leasing of identified containers was treated as a transfer of the legal right to use goods where the agreement gave the lessee exclusive possession and effective control, shifted maintenance and risk obligations to the lessee, and prevented the lessor from dealing with the same containers during the lease period. On those attributes, the transaction amounted to a deemed sale under Article 366(29A)(d) and fell within the VAT regime, so it was outside the scope of service under Section 65B(44) and the declared service of hiring, leasing or licensing without transfer of right to use under Section 66E(f). Service tax could not also be levied on the VAT component, since the two taxes are mutually exclusive for the same taxable element. The service tax demand was quashed. Case-Laws Service Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429248