https://www.taxtmi.com/caselaws?id=361504 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal and granting consequential benefits to the respondent. The Tribunal emphasized the importance of factual findings in tax disputes, particularly regarding the transfer of effective control and possession in transactions categorized as "Supply of Tangible Goods." The decision clarified the criteria for levying Service Tax under this category, stating that essential facts were lacking in this case, rendering the Show Cause Notice vague and not maintainable. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361504 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal and granting consequential benefits to the respondent. The Tribunal emphasized the importance of factual findings in tax disputes, particularly regarding the transfer of effective control and possession in transactions categorized as "Supply of Tangible Goods." The decision clarified the criteria for levying Service Tax under this category, stating that essential facts were lacking in this case, rendering the Show Cause Notice vague and not maintainable. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361504