https://www.taxtmi.com/caselaws?id=375140 The Tribunal held that the appellant's radio taxi service did not constitute the supply of tangible goods service. It emphasized the appellant's control over the taxis through operational directions given to drivers, highlighting the service as more about the appellant serving passengers than drivers using the vehicles. The Tribunal rejected the Revenue's argument based on changes in regulations, finding no new reasons to overturn its previous judgment in favor of the appellant. Consequently, the impugned orders were set aside, and the appeals were allowed, affirming that the appellant's service did not fall under the category of supply of tangible goods. en-us Mon, 21 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375140 The Tribunal held that the appellant's radio taxi service did not constitute the supply of tangible goods service. It emphasized the appellant's control over the taxis through operational directions given to drivers, highlighting the service as more about the appellant serving passengers than drivers using the vehicles. The Tribunal rejected the Revenue's argument based on changes in regulations, finding no new reasons to overturn its previous judgment in favor of the appellant. Consequently, the impugned orders were set aside, and the appeals were allowed, affirming that the appellant's service did not fall under the category of supply of tangible goods. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375140