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SAMEER JAIN
Assistant Commercial Taxes Officer – Appellant
Versus
Agarwal Carriers And Lifters – Respondent
ORDER :
(Sameer Jain, J.)
With the consent of the parties, the revision petitions were admitted on the following question of law:-
2. At the outset, it is pertinent to note that notice(s) in the instant matter were issued vide order dated 30.06.2020. Thereafter, as per order-sheet dated 29.07.2020, service upon the respondent was reflected to be complete. Accordingly, the matter is being taken up for final disposal.
3. Considering the fact that the revision petitions involve common facts as well as questions of law, STR Nos. 36/2020 and 132/2020 titled as Assistant Commercial Taxes Officer v. M/s Aditya Break Down Service and Assistant Commercial Taxes Officer v. M/s Agarwal Carriers and Lifters respectively , are being taken up as the lead cases/files.
4. Learned counsel for the petitioners has submitted that the matter pertains to the assessment years, 20
Point of Law : Crane services provided by respondent-assessee do not constitute sale as provided under Section 2(35)(iv) of the Act of 2003 and hence, order of learned Tax Board does not call for any....
Effective control over services rendered is the key factor in determining tax classification under VAT, reaffirming that possession retention by the service provider precludes deemed service status.
Sale of goods – A necessary ingredient of sale of goods is transfer of property in goods subject matter of sale from seller to buyer – Only because a person is allowed to use certain goods of owner, ....
The central legal point established in the judgment is that the determination of a 'sale' under the Maharashtra Value Added Tax Act, 2002 depends on the effective control and possession of the goods,....
The transactions of leasing infrastructure equipment constitute services, not deemed sales, as effective control remains with the provider rather than transferring rights to the user.
Hiring of equipment with transfer of use is deemed a sale, exempting the transaction from service tax under the Finance Act.
The court established that a transaction must involve effective control for it to be classified as a transfer of right to use goods, impacting tax liability.
Transactions involving site analyser machines are deemed sales, not taxable as supply of tangible goods for use due to the transfer of possession and effective control to the clients, exempting them ....
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