Tangible Goods Service: No Ownership Transfer Needed for Use Rights, VAT Payment Not Required for Service Tax Exclusion.

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....Supply of Tangible Goods Service - for transfer of right to use the goods, ownership is not mandatorily or necessarily required to be, as provided under the provisions of Income tax law. Section 65(105)(zzzzj) of the Act is clear and admits of no ambiguity - Payment of VAT is not necessary to come out of service tax net.....