No Transfer of Use: VAT Implications on Equipment and Personnel Charter Hire Arrangement, Section 4 Analysis.

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Full Text of the Document

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....Deemed sale - VAT - the equipment and technical personnel provided by the petitioner to the main contractor are on charter hire, where the complete control was retained by the petitioner. All responsibilities were placed only upon the petitioner by the main contractor himself - transfer of the right to use not taking place - HC....