TaxTMI 
TaxTMI 
2018 (5) TMI 1037
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....RESHI) 1. The Government is in appeal against the judgment of the Value Added Tax Tribunal dated 31.07.2008. At the time of admission of appeal, following question of law was framed: "Whether in the light of above facts and circumstances of the case, the Honnourable Tribunal is justified in holding that, the transaction of the Opponent does not amount to a transaction of transfer of right to u....
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....he VAT at 12 and a half percent. 3. The assessee carried the matter in appeal before the Tribunal. Before the Tribunal, the assessee pointed out that the assessee does not merely provide electric lights and fittings but is engaged in a specialized field of providing stage lighting service for programs and events. This would require special equipments, special technical knowhow and man power. 4. ....
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....of our employees. At site the equipments are installed and operated only by our technicians/operators to meet the requirements of the programme/event. At no time the equipment is given in possession or control of customer, nor can it be ever operated by the customer. (iii).After conclusion of the programme/event, our technician operator dismantles the equipment/system and brings them back to ou....
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....nt. The Tribunal therefore concluded that the assessee never parted with that control of the apparatus in favour of the organizers or the hotel management. 7. We do not find that the Tribunal committed any error. As noted, the task of the assessee was not merely of fitting lights on special occasions and winding up the paraphernalia once the event is over. The assessee undertook the task of provi....