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Bareboat Charter of Dredgers Is Transfer of Right to Use Goods: CESTAT Chandigarh
Case Law Details
- Case Name
- International Seaport Dredging Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chandigarh
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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 “s...
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