Case Law Details
Case Name : Nayana Premji Savala Vs Union of India (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Nayana Premji Savala Vs Union of India (Bombay High Court)
Bombay High Court held that sub-leasing of containers by original lessee to another lessee wherein, possession and control is transferred, the same amount to deemed sale within the meaning of Article 336(29A)(d) of the Constitution of India and hence service tax not leviable.
Facts-
Petitioner is the Liquidator of a company – Swire Oilfield Services India Private Limited [the company (in liquidation)]. The company (in liquidation) was engaged in providing Cargo Carrying Units (CCU or containers) on rental basis to its customers. ...
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Author Bio
It is Article 366 (29A) d and not 336 (29A)d
an avoidable mistake