https://www.taxtmi.com/caselaws?id=408827 The Tribunal ruled in favor of the appellants, stating that lease rentals collected for supplying 'manifold/Super Gas system' were not liable to service tax as effective control and possession of goods were transferred to customers. Therefore, the extended period of limitation, interest under Section 75, and penalties under Section 77 & 78 were not applicable. The impugned order was set aside, providing consequential relief. en-us Wed, 09 Dec 2020 00:00:00 +0530 Sat, 30 Oct 2021 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408827 The Tribunal ruled in favor of the appellants, stating that lease rentals collected for supplying 'manifold/Super Gas system' were not liable to service tax as effective control and possession of goods were transferred to customers. Therefore, the extended period of limitation, interest under Section 75, and penalties under Section 77 & 78 were not applicable. The impugned order was set aside, providing consequential relief. Case-Laws Service Tax Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408827