https://www.taxtmi.com/caselaws?id=417099 The Tribunal held that the supply of diesel generators on hire basis did not amount to 'supply of tangible goods for use' (STGU) service liable to service tax. The Tribunal found that the transaction involved the transfer of the right to use the generators, constituting a deemed sale rather than a service. As a result, the appeals filed by the Appellant and its Director were allowed, and the demands for service tax, penalties, and interest were quashed. en-us Tue, 11 Jan 2022 00:00:00 +0530 Thu, 27 Oct 2022 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417099 The Tribunal held that the supply of diesel generators on hire basis did not amount to 'supply of tangible goods for use' (STGU) service liable to service tax. The Tribunal found that the transaction involved the transfer of the right to use the generators, constituting a deemed sale rather than a service. As a result, the appeals filed by the Appellant and its Director were allowed, and the demands for service tax, penalties, and interest were quashed. Case-Laws Service Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417099