https://www.taxtmi.com/caselaws?id=375407 Leasing of railway wagons to Indian Railways was held outside the scope of supply of tangible goods service because tax liability under that category arises only where possession and effective control remain with the supplier. On the stated facts, the wagons were placed at the disposal of Railways under the scheme and agreement, while operational control and day-to-day maintenance rested with Railways. The transaction therefore did not attract service tax, and the demand was unsustainable. The analysis also followed the Tribunal's earlier ruling in the same line of dispute. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 19 Feb 2019 07:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375407 Leasing of railway wagons to Indian Railways was held outside the scope of supply of tangible goods service because tax liability under that category arises only where possession and effective control remain with the supplier. On the stated facts, the wagons were placed at the disposal of Railways under the scheme and agreement, while operational control and day-to-day maintenance rested with Railways. The transaction therefore did not attract service tax, and the demand was unsustainable. The analysis also followed the Tribunal's earlier ruling in the same line of dispute. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375407