Bareboat Charter of Dredgers Is Transfer of Right to Use Goods: CESTAT Chandigarh

International Seaport Dredging Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chandigarh) Bareboat Charter of Dredgers Constitutes Transfer of Right to Use Goods – Not Taxable as “Supply of Tangible Goods” Service: CESTAT Chandigarh The appellant is a world leader in dredging activity. It took; on hire; dredgers and other equipment from a supplier located outside India. A demand of service tax of over Rs.20 crores along with interest and penalty was confirmed for the period from 2011-12 to 2014-15 on the ground that it was liable to service tax under “supply of tangible...