https://www.taxtmi.com/caselaws?id=378370 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant in a dispute over the transfer of furniture, appliances, and devices in a leased residential premises. The Commissioner (Appeals) had upheld a demand for the supply of tangible goods, but the Tribunal disagreed. It found that the appellant did not retain possession and control of the leased articles, except for circumstances beyond the lessee's control, thus concluding that the transferred items did not qualify as 'Supply of Tangible Goods,' leading to the service tax demand being deemed unsustainable. en-us Wed, 20 Feb 2019 00:00:00 +0530 Mon, 12 Oct 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378370 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant in a dispute over the transfer of furniture, appliances, and devices in a leased residential premises. The Commissioner (Appeals) had upheld a demand for the supply of tangible goods, but the Tribunal disagreed. It found that the appellant did not retain possession and control of the leased articles, except for circumstances beyond the lessee's control, thus concluding that the transferred items did not qualify as 'Supply of Tangible Goods,' leading to the service tax demand being deemed unsustainable. Case-Laws Service Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378370