https://www.taxtmi.com/caselaws?id=355994 Hiring of diesel generator sets was treated as a transfer of the right to use goods, because the hirers had exclusive use, possession and effective control during the contract period and bore the operational responsibilities. The presence of technicians and standard hire conditions did not negate that conclusion. As the arrangement fell within the deemed sale category under Article 366(29A)(d) and VAT was being discharged on the hire charges, the taxable service of supply of tangible goods under the Finance Act, 1994 could not apply. The service tax demands and related orders were therefore set aside. en-us Thu, 01 Feb 2018 00:00:00 +0530 Thu, 22 Feb 2018 06:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355994 Hiring of diesel generator sets was treated as a transfer of the right to use goods, because the hirers had exclusive use, possession and effective control during the contract period and bore the operational responsibilities. The presence of technicians and standard hire conditions did not negate that conclusion. As the arrangement fell within the deemed sale category under Article 366(29A)(d) and VAT was being discharged on the hire charges, the taxable service of supply of tangible goods under the Finance Act, 1994 could not apply. The service tax demands and related orders were therefore set aside. Case-Laws Service Tax Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355994