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    <title>Catagory of Service -Reg.</title>
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    <description>Where a supplier hires out owned barges without transferring the right of possession and effective control, the activity aligns with Supply of Tangible Goods; if the customer pays for and directs third party personnel such that operational control effectively passes to the customer, the supply may not fit that category and contract terms on payment and control should be clarified to determine correct service classification.</description>
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      <description>Where a supplier hires out owned barges without transferring the right of possession and effective control, the activity aligns with Supply of Tangible Goods; if the customer pays for and directs third party personnel such that operational control effectively passes to the customer, the supply may not fit that category and contract terms on payment and control should be clarified to determine correct service classification.</description>
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      <law>Service Tax</law>
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