https://www.taxtmi.com/caselaws?id=392761 The appellants were found not liable to pay Service Tax on the rent received for providing bullock carts with tyres to farmers for transporting sugarcane. The court determined that the services fell under the negative list and were not subject to Service Tax as the appellants did not exercise effective control over the carts, which were used by farmers who provided their own bullocks and drivers. The decision was based on the understanding that the appellants supplied tangible goods for agricultural purposes, exempting them from Service Tax obligations. The appeal was allowed in favor of the appellants. en-us Tue, 25 Feb 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392761 The appellants were found not liable to pay Service Tax on the rent received for providing bullock carts with tyres to farmers for transporting sugarcane. The court determined that the services fell under the negative list and were not subject to Service Tax as the appellants did not exercise effective control over the carts, which were used by farmers who provided their own bullocks and drivers. The decision was based on the understanding that the appellants supplied tangible goods for agricultural purposes, exempting them from Service Tax obligations. The appeal was allowed in favor of the appellants. Case-Laws Service Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392761