https://www.taxtmi.com/caselaws?id=343084 Rental charges for specialised containers used to receive helium gas from a foreign supplier were held not liable to service tax under supply of tangible goods for use on reverse charge. The containers remained under the appellant's effective control and possession during transport and unloading, were re-exported after use, and were deployed as part of the manufacturing and repacking process. The arrangement was therefore integrally connected with manufacture rather than an independent taxable service. The position was also revenue neutral because any service tax paid would have been available as credit against output duty. The demand was consequently unsustainable. en-us Fri, 17 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343084 Rental charges for specialised containers used to receive helium gas from a foreign supplier were held not liable to service tax under supply of tangible goods for use on reverse charge. The containers remained under the appellant's effective control and possession during transport and unloading, were re-exported after use, and were deployed as part of the manufacturing and repacking process. The arrangement was therefore integrally connected with manufacture rather than an independent taxable service. The position was also revenue neutral because any service tax paid would have been available as credit against output duty. The demand was consequently unsustainable. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343084