AAR: Denies exemption on ‘Hire charges’ collected from Govt. bodies for right to use goods, where goods transferred during course of supply

Gujarat AAR holds that provision of service, which involves transfer of the right to use goods on ‘hire basis’ to Govt. bodies, and on which ‘hire charges’ is collected, is not ‘supply of services’, if the transferee, during the course of supply, transfers some of goods in exchange of collecting ‘hiring charges’; Notes that Applicant is engaged in supply of goods such as Temporary live videography with LED & LCD Screen, Live Telecast equipment, Cameras, et...