Regarding tax on service provided by way of erection of pandal or shamiana

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....ril, 2013 To, Chief Commissioners of Central Excise and Customs (All), Director General (Service Tax), Director General(Systems), Director General (Central Excise Intelligence), Director General (Audit), Commissioners of Service Tax (All), Commissioners of Central Excise (All), Commissioners of Central Excise and Customs (All) Madam/Sir, Subject: Tax on service provided by way of....

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....ndal or shamiana the service is generally coupled with other services like supply of crockery, furniture, sound system, lighting arrangements, etc. 3. For a transaction to be regarded as "transfer of right to use goods", the transfer has to be coupled with possession. Andhra Pradesh High Court in the case of Rashtriya Ispat Nigam Ltd. Vs. CTO [1990 77 STC 182] = [1989 (12) TMI 325 - ANDHRA PRAD....

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....he transaction must have the following attributes:- a. There must be goods available for delivery; b. There must be a consensus ad idem as to the identity of the goods; c.   The transferee should have a legal right to use the goods and, consequently, all legal consequences of such use including any permissions or licenses required therefor should be available to the transferee; ....