https://www.taxtmi.com/caselaws?id=379252 The Appellate Tribunal set aside the service tax demand and penalty for the Financial Year 2010-11 in favor of the Appellant. The Tribunal determined that no service tax liability arose for machines supplied to the Appellant's own unit and for supplying a machine to a third party, as possession and control were effectively transferred to the recipients, exempting the activities from taxable services. The interpretation of the "Supply of Tangible Goods" definition and the specific circumstances of the transactions led to the ruling in favor of the Appellant. en-us Mon, 22 Apr 2019 00:00:00 +0530 Thu, 21 Nov 2019 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379252 The Appellate Tribunal set aside the service tax demand and penalty for the Financial Year 2010-11 in favor of the Appellant. The Tribunal determined that no service tax liability arose for machines supplied to the Appellant's own unit and for supplying a machine to a third party, as possession and control were effectively transferred to the recipients, exempting the activities from taxable services. The interpretation of the "Supply of Tangible Goods" definition and the specific circumstances of the transactions led to the ruling in favor of the Appellant. Case-Laws Service Tax Mon, 22 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379252