https://www.taxtmi.com/caselaws?id=753395 The Gauhati HC ruled that contracts for hiring launch vessels for bridge construction constituted service contracts under Section 65(105)(zzzzj) of the Finance Act, 1994, not transfer of right to use goods under Article 366(29A) of the Constitution or sale under Section 2(43) of the Assam VAT Act, 2003. The court found that petitioners retained complete control over vessels, provided crew, paid for fuel and maintenance, and bore all liabilities. Since Railways had only permissive use without facing legal consequences, the transaction was purely service-based. The impugned order was set aside, earlier clarifications restored, and respondents directed to process refund applications. en-us Mon, 01 Apr 2024 00:00:00 +0530 Fri, 31 May 2024 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753395 The Gauhati HC ruled that contracts for hiring launch vessels for bridge construction constituted service contracts under Section 65(105)(zzzzj) of the Finance Act, 1994, not transfer of right to use goods under Article 366(29A) of the Constitution or sale under Section 2(43) of the Assam VAT Act, 2003. The court found that petitioners retained complete control over vessels, provided crew, paid for fuel and maintenance, and bore all liabilities. Since Railways had only permissive use without facing legal consequences, the transaction was purely service-based. The impugned order was set aside, earlier clarifications restored, and respondents directed to process refund applications. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753395