https://www.taxtmi.com/caselaws?id=367468 The Tribunal upheld the lower appellate authority's decision to classify the service involving Transit Mixers used for transporting goods as Supply of Tangible Goods service, based on the agreement showing the respondents had full possession and control over the vehicles. The judgment emphasizes the importance of possession and control in determining the nature of services provided, highlighting the significance of contractual agreements and actual relationships between parties in such transactions for assessing service tax applicability under different categories. The appeal filed by the department was dismissed, and the cross-objections filed by the respondent were also disposed of. en-us Tue, 03 Jul 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367468 The Tribunal upheld the lower appellate authority's decision to classify the service involving Transit Mixers used for transporting goods as Supply of Tangible Goods service, based on the agreement showing the respondents had full possession and control over the vehicles. The judgment emphasizes the importance of possession and control in determining the nature of services provided, highlighting the significance of contractual agreements and actual relationships between parties in such transactions for assessing service tax applicability under different categories. The appeal filed by the department was dismissed, and the cross-objections filed by the respondent were also disposed of. Case-Laws Service Tax Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367468