https://www.taxtmi.com/caselaws?id=281200 The appeal was restored after being dismissed for non-prosecution. The issue centered on the Department's imposition of service tax on crane hire charges under the Supply of Tangible Goods Services (SOTG) category. The appellant contended that no transfer of legal possession and effective control occurred, supported by agreement terms and a relevant circular. Analyzing the agreement, it was established that legal possession and control were indeed transferred, exempting the service from the SOTG category. Relying on judicial precedents, the impugned order was set aside, allowing the appeal. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 08 Jun 2019 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281200 The appeal was restored after being dismissed for non-prosecution. The issue centered on the Department's imposition of service tax on crane hire charges under the Supply of Tangible Goods Services (SOTG) category. The appellant contended that no transfer of legal possession and effective control occurred, supported by agreement terms and a relevant circular. Analyzing the agreement, it was established that legal possession and control were indeed transferred, exempting the service from the SOTG category. Relying on judicial precedents, the impugned order was set aside, allowing the appeal. Case-Laws Service Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281200