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Equipment-hiring arrangements were treated as a transfer of the right to use goods because effective control and possession of the equipment passed to customers during the contract period. The Tribunal relied on the contractual allocation of custody, risk, indemnity and restrictions on the supplier's use or withdrawal of the equipment, and held that maintenance, consumables or provision of operators did not negate transfer of control where operational liability rested with the customer. VAT payment was also treated as a relevant indicator of deemed sale. The transactions therefore fell outside service tax as supply of tangible goods for use, and the related demands, interest and penalties were set aside.
Equipment-hiring arrangements were treated as a transfer of the right to use goods because effective control and possession of the equipment passed to customers during the contract period. The Tribunal relied on the contractual allocation of custody, risk, indemnity and restrictions on the supplier's use or withdrawal of the equipment, and held that maintenance, consumables or provision of operators did not negate transfer of control where operational liability rested with the customer. VAT payment was also treated as a relevant indicator of deemed sale. The transactions therefore fell outside service tax as supply of tangible goods for use, and the related demands, interest and penalties were set aside.
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