COMMISSIONER OF SERVICE TAX vs. M/S ADANI GAS LTD
The appeal is allowed in the above terms
C.A. No.-002633 - 2020Supreme Court28 Aug 2020
Bench: HON'BLE THE CHIEF JUSTICE
Section 65(105)(zzz)Section 65(105)(zzzzj)
depreciation. They are not
collected as a consideration for providing a service; and under
Article 366(29-A)(d), a tax on the sale or purchase of goods includes
a tax on the transfer of the right to use goods for any purpose,
without necessarily transferring the title. Section 65(105)(zzzzj
