Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
No Transfer of Right to Use Hoardings in favour of third party while Displaying Advertisement, KVAT...
The Kerala High Court has ruled that KVAT is not leviable on "hoarding displays" where there is no transfer of the right to use the hoardings. The court's decision provides much-needed clarity on the taxability of advertising services. The ruling clarifies that a tax on the transfer of the right to use is only applicable when the right is explicitly transferred to a third party.