https://www.taxtmi.com/caselaws?id=429867 The tribunal allowed the appeal filed by M/s John Energy, setting aside the demand for service tax, interest, and penalty related to the supply of tangible goods services to M/s Cairn Energy India Private Limited. The tribunal found that the mere generation of a Service Entry Sheet did not establish possession and control of the goods, especially considering the absence of expert personnel provided by M/s John Energy. The tribunal concluded that maintaining a record of actual usage did not prove effective control and possession, ultimately ruling in favor of M/s John Energy. en-us Tue, 01 Nov 2022 00:00:00 +0530 Fri, 20 Feb 2026 17:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429867 The tribunal allowed the appeal filed by M/s John Energy, setting aside the demand for service tax, interest, and penalty related to the supply of tangible goods services to M/s Cairn Energy India Private Limited. The tribunal found that the mere generation of a Service Entry Sheet did not establish possession and control of the goods, especially considering the absence of expert personnel provided by M/s John Energy. The tribunal concluded that maintaining a record of actual usage did not prove effective control and possession, ultimately ruling in favor of M/s John Energy. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429867