https://www.taxtmi.com/caselaws?id=236566 The Tribunal held that the supply of a tug by the appellant to M/s. Murmagao Port Trust constituted a service under the category of supply of tangible goods. The Tribunal found that the payment of VAT alone was not conclusive evidence to determine liability for service tax. It was determined that effective control and right of possession were not fully transferred in the tug supply agreement, leading to the conclusion that service tax was payable. The appellant was directed to deposit a specified amount within a deadline, with a waiver of predeposit of the balance dues and a stay of recovery during the appeal period. en-us Fri, 02 Aug 2013 00:00:00 +0530 Sat, 31 Aug 2013 10:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236566 The Tribunal held that the supply of a tug by the appellant to M/s. Murmagao Port Trust constituted a service under the category of supply of tangible goods. The Tribunal found that the payment of VAT alone was not conclusive evidence to determine liability for service tax. It was determined that effective control and right of possession were not fully transferred in the tug supply agreement, leading to the conclusion that service tax was payable. The appellant was directed to deposit a specified amount within a deadline, with a waiver of predeposit of the balance dues and a stay of recovery during the appeal period. Case-Laws Service Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236566