Transfer of Goods by way of Hiring is Transfer of Right to Use Goods, doesn’t fall within ‘Declared Services’: CESTAT [Read Order]

The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) quashed the demand of the GST Department and held that transfer of goods by way of hiring is the transfer of right to use goods, doesn’t fall within ‘declared services’. The appellants, M/s. Universal Dredging and Reclamation Corporation Ltd. were awarded dredging activity in the dock […]

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