https://www.taxtmi.com/caselaws?id=404607 Hiring of mobile cranes on daily rental basis was treated as a service of supplying tangible goods for material handling, not a transfer of the right to use goods. The agreement showed that the cranes remained under the supplier's effective control, with its drivers and crew operating them, while the recipient only supervised the work. Contract terms on operating hours, maintenance records, parking restrictions, and replacement of cranes supported the conclusion that possession and effective control were not transferred. Applying the settled tests for transfer of the right to use, the arrangement did not satisfy the statutory ingredients and was therefore outside tax as such a transfer. en-us Tue, 02 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404607 Hiring of mobile cranes on daily rental basis was treated as a service of supplying tangible goods for material handling, not a transfer of the right to use goods. The agreement showed that the cranes remained under the supplier's effective control, with its drivers and crew operating them, while the recipient only supervised the work. Contract terms on operating hours, maintenance records, parking restrictions, and replacement of cranes supported the conclusion that possession and effective control were not transferred. Applying the settled tests for transfer of the right to use, the arrangement did not satisfy the statutory ingredients and was therefore outside tax as such a transfer. Case-Laws Service Tax Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404607