https://www.taxtmi.com/article/detailed?id=6749 Where a supplier installs and commissions a complete set of machines at the customer's site, the customer operates and performs routine maintenance, and possession and effective control of the installed system rest with the customer, the arrangement constitutes a transfer of the right to use goods. Accordingly, such transactions are excluded from the definition of "service" under Section 65B(44) and are not subject to service tax; a non-exclusive intellectual property license does not alter this conclusion. en-us Sat, 19 Mar 2016 08:47:25 +0530 Sat, 19 Mar 2016 08:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6749 Where a supplier installs and commissions a complete set of machines at the customer's site, the customer operates and performs routine maintenance, and possession and effective control of the installed system rest with the customer, the arrangement constitutes a transfer of the right to use goods. Accordingly, such transactions are excluded from the definition of "service" under Section 65B(44) and are not subject to service tax; a non-exclusive intellectual property license does not alter this conclusion. Articles Service Tax Sat, 19 Mar 2016 08:47:25 +0530 https://www.taxtmi.com/article/detailed?id=6749