imposed service tax by holding that the grant
of mining lease is an assignment of right to use oilfield, which is a taxable
service under ... charge of tax will also fail. The grant of mining lease is not
assignment of right as understood by law, for the following reasons
imposed service tax by holding that the grant
of mining lease is an assignment of right to use oilfield, which is a taxable
service under ... charge of tax will also fail. The grant of mining lease is not
assignment of right as understood by law, for the following reasons
CICS.
(vi) Once the appellant executed the
registered Deed of Assignment (sub-lease) in
favour of the purchaser, the right, title and
interest ... space, Allotment
Letter, Agreement for Sub-Lease and registered
Indenture of Assignment (Sub-lease) , it can be
seen that as per sub-clause
their
respective transferee/s) shall be entitled to
transfer, assign, mortgage, lease, sub-lease
or let out or otherwise deal with their
respective Units without ... certificate to that effect is issued / granted;
......................
Clause o) Before transferring, assigning,
leasing or sub-leasing any Unit, 21 days
notice of the intension
project. Blue Coast
has also been granted the right to lease/sub-lease the commercial
areas/units. In terms of JDA, the project surplus ... Blue Coast was also authorized to sub-lease or
assign or transfer rights of the units in the Plaza.
14. Blue Coast also entered into
property
service" because without the license endorsement the plant and
machinery leased to the appellant could not have been put to use by Skol ... fees are being charged by TAL for
assigning the privilege of running the brewing
facility obtained on lease by SKOL and without
the endorsement /sublicense
EXCISE VAT The Lessee hereby confirms that the Containers leased under
the terms of this Lease Agreement will be used only for the transport ... terms and conditions of this lease, and paying all
charges due under this lease, throughout the term of the Lease, even if a Container
have examined various clauses contained in the sample Master
Lease Agreement submitted by the appellants. This sample agreement has
been entered into by the appellants ... payments'; 'amendments, early termination, waiver.
Assignment, limitation of liability, arbitration' standard classes for the Lease
agreement.
7.4 On careful examination
have examined various clauses contained in the sample Master
Lease Agreement submitted by the appellants. This sample agreement has
been entered into by the appellants ... payments'; 'amendments, early termination, waiver.
Assignment, limitation of liability, arbitration' standard classes for the Lease
agreement.
7.4 On careful examination
conveyance deeds clearly indicate that
it is not a lease or sub-lease as alleged in the impugned order. In the
instant cases, from ... lease' or 'sub-lease' for the purpose of levy of service tax. Since
the leasehold right alongwith obligations are permanently assigned
