https://www.taxtmi.com/forum/issue?id=4155 The operative test is Effective Control and possession: applicability of service tax or VAT on the transfer of right to use tangible goods depends on which party retains effective control and possession; the advisory states that if effective control and possession lies with the lessor service tax will be applicable, and if it does not lie with the lessor it will attract service tax. en-us Wed, 16 May 2012 07:36:58 +0530 Thu, 23 Jan 2025 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4155 The operative test is Effective Control and possession: applicability of service tax or VAT on the transfer of right to use tangible goods depends on which party retains effective control and possession; the advisory states that if effective control and possession lies with the lessor service tax will be applicable, and if it does not lie with the lessor it will attract service tax. Discussion-Forum Service Tax Wed, 16 May 2012 07:36:58 +0530 https://www.taxtmi.com/forum/issue?id=4155