https://www.taxtmi.com/caselaws?id=442258 The Tribunal held that the transactions involving chartering vehicles and vessels were deemed sales subject to VAT, not services liable to service tax. The appellant's argument that the transfer of effective control and possession qualified as deemed sales was supported by examining agreements and judicial precedents. As the appellant had paid VAT on these transactions, they were not liable for service tax. The impugned orders were set aside, and all appeals were allowed with consequential relief. en-us Fri, 25 Aug 2023 00:00:00 +0530 Sun, 27 Aug 2023 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442258 The Tribunal held that the transactions involving chartering vehicles and vessels were deemed sales subject to VAT, not services liable to service tax. The appellant's argument that the transfer of effective control and possession qualified as deemed sales was supported by examining agreements and judicial precedents. As the appellant had paid VAT on these transactions, they were not liable for service tax. The impugned orders were set aside, and all appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442258