https://www.taxtmi.com/caselaws?id=415760 The Court affirmed the Tribunal's decision, holding that the supply of tangible goods like cranes did not fall under the category of "Support Services of Business or Commerce" before 16th May, 2008. The Court emphasized the prospective nature of new definitions in statutes and the importance of aligning activities with relevant tax categories. The appeal by the Revenue was dismissed, and the Court answered substantial questions of law against the Revenue, providing clarity on the interpretation of service tax laws related to the supply of tangible goods for services rendered. en-us Mon, 06 Dec 2021 00:00:00 +0530 Fri, 09 Sep 2022 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415760 The Court affirmed the Tribunal's decision, holding that the supply of tangible goods like cranes did not fall under the category of "Support Services of Business or Commerce" before 16th May, 2008. The Court emphasized the prospective nature of new definitions in statutes and the importance of aligning activities with relevant tax categories. The appeal by the Revenue was dismissed, and the Court answered substantial questions of law against the Revenue, providing clarity on the interpretation of service tax laws related to the supply of tangible goods for services rendered. Case-Laws Service Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415760