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    <title>2017 (11) TMI 1571 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision dismissing the service tax demand under the supply of tangible goods service, rejecting the Revenue&#039;s appeal. The services provided by the respondent, involving transportation of passengers with vehicles under their ownership and control through drivers, were deemed akin to vehicle hiring rather than supply of tangible goods services, as the right of possession and effective control was not transferred.</description>
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      <description>The Tribunal upheld the decision dismissing the service tax demand under the supply of tangible goods service, rejecting the Revenue&#039;s appeal. The services provided by the respondent, involving transportation of passengers with vehicles under their ownership and control through drivers, were deemed akin to vehicle hiring rather than supply of tangible goods services, as the right of possession and effective control was not transferred.</description>
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