https://www.taxtmi.com/caselaws?id=358662 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the respondent-assessee. The Show Cause Notice lacked findings on the transfer of effective control of goods, essential for determining liability under the category of "Supply of Tangible Goods." As the respondent demonstrated no transfer of possession or effective control to customers, the Tribunal deemed the Notice vague and not maintainable, granting consequential benefits to the respondent. en-us Wed, 14 Mar 2018 00:00:00 +0530 Wed, 13 Feb 2019 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358662 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the respondent-assessee. The Show Cause Notice lacked findings on the transfer of effective control of goods, essential for determining liability under the category of "Supply of Tangible Goods." As the respondent demonstrated no transfer of possession or effective control to customers, the Tribunal deemed the Notice vague and not maintainable, granting consequential benefits to the respondent. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358662