https://www.taxtmi.com/forum/issue?id=3396 Supply of equipment on rent without transferring right of possession and effective control is supply of tangible services and attracts service tax payable by the owner/provider; transfer of possession and effective control yields a deemed sale subject to VAT. Owner-borne maintenance and hirer-borne fuel affect the effective control analysis. If treated as supply of tangible services, the hirer may be ineligible for CENVAT credit due to the exclusion in the Cenvat Credit Rules. en-us Sat, 17 Sep 2011 01:05:38 +0530 Thu, 23 Jan 2025 15:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3396 Supply of equipment on rent without transferring right of possession and effective control is supply of tangible services and attracts service tax payable by the owner/provider; transfer of possession and effective control yields a deemed sale subject to VAT. Owner-borne maintenance and hirer-borne fuel affect the effective control analysis. If treated as supply of tangible services, the hirer may be ineligible for CENVAT credit due to the exclusion in the Cenvat Credit Rules. Discussion-Forum Service Tax Sat, 17 Sep 2011 01:05:38 +0530 https://www.taxtmi.com/forum/issue?id=3396