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Supply of Tangible Goods for Use (STGU) - activity of hiring of rigs on charter basis, by the appellants from GGES - The tribunal held that the service does not qualify as STGU since the possession and effective control of the rigs were transferred to Greatship (India). It was found that despite the lessor having certain rights (like inspecting the rigs), such rights did not negate the effective control transferred to the charterer. The demands of service tax under STGU were set aside.
Supply of Tangible Goods for Use (STGU) - activity of hiring of rigs on charter basis, by the appellants from GGES - The tribunal held that the service does not qualify as STGU since the possession and effective control of the rigs were transferred to Greatship (India). It was found that despite the lessor having certain rights (like inspecting the rigs), such rights did not negate the effective control transferred to the charterer. The demands of service tax under STGU were set aside.
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