https://www.taxtmi.com/caselaws?id=179497 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against an order denying a refund claim of service tax amounting to Rs. 11,25,05,830. The issue centered on whether a transaction fell under the category of supply of tangible goods service as per Section 65(105)(zzzj) of the Finance Act, 1994. The Tribunal relied on a precedent stating that transactions involving the transfer of the right to use tangible goods, with possession and effective control, were excluded from service tax liability. Therefore, the Tribunal found in favor of the respondents, emphasizing the significance of possession and control in determining taxability under the Act. en-us Tue, 27 Jan 2015 00:00:00 +0530 Mon, 10 Jun 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179497 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against an order denying a refund claim of service tax amounting to Rs. 11,25,05,830. The issue centered on whether a transaction fell under the category of supply of tangible goods service as per Section 65(105)(zzzj) of the Finance Act, 1994. The Tribunal relied on a precedent stating that transactions involving the transfer of the right to use tangible goods, with possession and effective control, were excluded from service tax liability. Therefore, the Tribunal found in favor of the respondents, emphasizing the significance of possession and control in determining taxability under the Act. Case-Laws Service Tax Tue, 27 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179497