https://www.taxtmi.com/caselaws?id=252432 The tribunal ruled in favor of the appellant, finding that the leasing of vacuum insulated storage tanks did not amount to the supply of tangible goods subject to service tax liability. The possession and effective control of the tanks remained with the customer as per the agreements, indicating that the appellant was not liable for service tax. The tribunal emphasized the importance of analyzing possession and effective control in determining tax liability for services related to the supply of tangible goods without transferring possession. The appellant was granted a waiver of pre-deposit of dues and a stay against recovery for 180 days. en-us Thu, 14 Aug 2014 00:00:00 +0530 Tue, 21 Oct 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252432 The tribunal ruled in favor of the appellant, finding that the leasing of vacuum insulated storage tanks did not amount to the supply of tangible goods subject to service tax liability. The possession and effective control of the tanks remained with the customer as per the agreements, indicating that the appellant was not liable for service tax. The tribunal emphasized the importance of analyzing possession and effective control in determining tax liability for services related to the supply of tangible goods without transferring possession. The appellant was granted a waiver of pre-deposit of dues and a stay against recovery for 180 days. Case-Laws Service Tax Thu, 14 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252432