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<h1>Service tax on supply of tangible goods effective May 16, 2008, under section 65(105)(zzzzj) until June 30, 2012.</h1> Service tax applies to the supply of tangible goods, effective from May 16, 2008, under section 65(105)(zzzzj). This tax covers services provided by one person to another concerning the supply of tangible goods like machinery, equipment, and appliances for use, without transferring the right of possession and effective control. The service provider can be any person, and the recipient is any other person. This regulation was applicable on or before June 30, 2012, and is detailed in manuals, ready reckoners, and reference guides.