https://www.taxtmi.com/forum/issue?id=1172 Characterisation of the leased LED display as a transfer of the right to use with exclusive possession determines sales tax treatment as a deemed sale; absent such transfer of possession and effective control, the arrangement is taxable under the supply of tangible goods for use service entry and service tax applies to lease rentals, with the taxable base excluding inter state sales tax. en-us Tue, 12 May 2009 13:07:15 +0530 Thu, 23 Jan 2025 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1172 Characterisation of the leased LED display as a transfer of the right to use with exclusive possession determines sales tax treatment as a deemed sale; absent such transfer of possession and effective control, the arrangement is taxable under the supply of tangible goods for use service entry and service tax applies to lease rentals, with the taxable base excluding inter state sales tax. Discussion-Forum Service Tax Tue, 12 May 2009 13:07:15 +0530 https://www.taxtmi.com/forum/issue?id=1172