https://www.taxtmi.com/caselaws?id=342206 The Tribunal held that the appellant was not liable for service tax under the category of supply of tangible goods for supplying wagons to Railways in 1996. The Tribunal found that since the supply occurred before the tax entry in 2008, the tax liability was invalid. Emphasizing the Railways' control over the wagons, the Tribunal ruled in favor of the appellant, setting aside the original authority's decision and allowing the appeal. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 28 Apr 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342206 The Tribunal held that the appellant was not liable for service tax under the category of supply of tangible goods for supplying wagons to Railways in 1996. The Tribunal found that since the supply occurred before the tax entry in 2008, the tax liability was invalid. Emphasizing the Railways' control over the wagons, the Tribunal ruled in favor of the appellant, setting aside the original authority's decision and allowing the appeal. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342206