https://www.taxtmi.com/caselaws?id=351100 The Tribunal dismissed the Revenue's appeal concerning the service tax liability for supplying a coal handling machine to a client. It was determined that the supply of the machinery constituted a deemed sale with absolute possession resting with the client, as supported by the agreement and statutory definitions. The provision of an operator did not affect this possession, leading to the exclusion of tax liability under the relevant entry. Consequently, the Tribunal found no merit in the Revenue's appeal and dismissed it. en-us Mon, 31 Jul 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351100 The Tribunal dismissed the Revenue's appeal concerning the service tax liability for supplying a coal handling machine to a client. It was determined that the supply of the machinery constituted a deemed sale with absolute possession resting with the client, as supported by the agreement and statutory definitions. The provision of an operator did not affect this possession, leading to the exclusion of tax liability under the relevant entry. Consequently, the Tribunal found no merit in the Revenue's appeal and dismissed it. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351100