https://www.taxtmi.com/caselaws?id=360856 The Tribunal ruled in favor of the appellant in a case concerning the liability of Service Tax on the consideration received for renting heavy-duty cranes. The Tribunal emphasized the transfer of possession and control of the equipment to the customers, aligning with the definition of a deemed sale of goods. Citing relevant case laws and the CBEC circular, the Tribunal set aside the impugned order, following the precedent set in the Chhattisgarh Earthmovers case. Consequently, the appeal was allowed, and the demand for Service Tax was dismissed. en-us Tue, 22 May 2018 00:00:00 +0530 Thu, 24 May 2018 08:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360856 The Tribunal ruled in favor of the appellant in a case concerning the liability of Service Tax on the consideration received for renting heavy-duty cranes. The Tribunal emphasized the transfer of possession and control of the equipment to the customers, aligning with the definition of a deemed sale of goods. Citing relevant case laws and the CBEC circular, the Tribunal set aside the impugned order, following the precedent set in the Chhattisgarh Earthmovers case. Consequently, the appeal was allowed, and the demand for Service Tax was dismissed. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360856