Supreme Court to examine whether supplying crane for loading, unloading, lifting and shifting services is transfer of "right to use"

Last updated: 23 May 2024

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The Supreme Court is examining a case where the Rajasthan High Court ruled that providing a crane for loading, unloading, lifting, and shifting services is a contract of service, not a sale. This decision was based on the finding that the customer does not have exclusive control over the crane, as the supplier retains responsibility for maintenance and provides a driver and helper. The Revenue Department has appealed this ruling.

Court :
Supreme Court of India

Brief :
The Revenue Department challenged the decision of Rajasthan High Court before the Hon'ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not 'sale' as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003in the case of Assistant Commercial Taxes Officer, Anti- Evasion-Iii, Ward -I,Rajasthan v. Agarwal Carriers And Lifters [S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023].

Citation :
S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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