https://www.taxtmi.com/manuals?id=830 The declared service covers transfer of goods by hiring, leasing, licensing or similar arrangements where there is no transfer of right to use, which depends on whether possession and effective control pass to the transferee; arrangements in which the owner retains custody, permissions, legal authority or risk (for example hire with driver, owner-controlled project equipment, bank lockers, owner-responsible vehicle hire, and owner-risked audiovisual hire) do not effect a transfer of right to use and fall within the declared service. en-us Fri, 20 Mar 2015 16:14:00 +0530 Thu, 07 Jul 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=830 The declared service covers transfer of goods by hiring, leasing, licensing or similar arrangements where there is no transfer of right to use, which depends on whether possession and effective control pass to the transferee; arrangements in which the owner retains custody, permissions, legal authority or risk (for example hire with driver, owner-controlled project equipment, bank lockers, owner-responsible vehicle hire, and owner-risked audiovisual hire) do not effect a transfer of right to use and fall within the declared service. Manuals Service Tax Fri, 20 Mar 2015 16:14:00 +0530 https://www.taxtmi.com/manuals?id=830