https://www.taxtmi.com/caselaws?id=373212 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal and allowing the appeal. It held that the supply of tangible goods, specifically leasing wagons to Indian Railways, did not attract tax liability before the tax entry in 2008. The Tribunal emphasized that the Railways had full and effective control over the wagons, aligning with the statutory definition of supply of tangible goods. Therefore, the appellant was not liable to pay service tax for the period in question, ultimately granting relief in this case. en-us Tue, 18 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 06:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373212 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal and allowing the appeal. It held that the supply of tangible goods, specifically leasing wagons to Indian Railways, did not attract tax liability before the tax entry in 2008. The Tribunal emphasized that the Railways had full and effective control over the wagons, aligning with the statutory definition of supply of tangible goods. Therefore, the appellant was not liable to pay service tax for the period in question, ultimately granting relief in this case. Case-Laws Service Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373212